Which taxation system is more profitable to choose for an LLC and what should be followed? How to choose a tax system for individual entrepreneurs

21.10.2019

Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the “special regimes” (STS, UTII, Patent)

In this case, the Individual Entrepreneur pays Personal Income Tax "NDFL" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and accordingly, keeps records and submits reports on these taxes. This system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable clients on OSNO with VAT. These are the main distinguishing features of individual entrepreneurs in the General Taxation System.

Option 2 (simplified taxation system, income).

In our opinion, this is the best option, if, of course, it suits your business. Used for various services and/or at low cost/expenses.

The main tax is the Unified Tax of the simplified tax system of 6% on the income of individual entrepreneurs, replacing the above taxes. In other words, all revenue received by a bank account or the cash register of an individual entrepreneur is subject to taxation. You cannot reduce revenue by expenses incurred.

However, the amount of calculated tax may be reduced:

for 100% of the mandatory payments (contributions) of an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 are indicated at the end of the material. This deduction applies if the individual entrepreneur has no employees.

or, if the individual entrepreneur uses labor employees:

50% of payments (contributions) to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund accrued and paid for employees.

Income is recorded in the Income and Expense Accounting Book "KUDiR" for individual entrepreneurs using a simplified taxation system. Cash transactions and accounting of fixed assets "OS" are carried out in the general mode. We also note that there is no need to maintain accounting records and no additional taxation of the resulting profit. Free funds remaining after paying the Single Tax can be issued from the cash register or transferred to a personal card from a current account; such payments are not subject to personal income tax. An additional advantage is the simplicity of accounting and reporting, as well as the lack of interest in audits by tax authorities.

Option 3 (simplified taxation system, income minus expenses).

This option is suitable for trade and/or in case of high costs/expenses. Also, if the cost of the product is high and the markup is small.

The main tax is the Unified Tax of the simplified tax system of 15% on the income of an individual entrepreneur, reduced by his expenses. In this case, expenses must be justified, economically justified and documented. The list of expenses by which income can be reduced is prescribed in Article 346.16 of the Tax Code of the Russian Federation. The list is closed, i.e. You can only take into account those expenses that are directly prescribed by law.

Income and expenses are recorded in the Income and Expense Accounting Book "KUDiR". Cash desk and operating system - according to general rules. Accounting may not be maintained. Profit is paid without additional taxation.

In this option, accounting is somewhat more complicated and the attention of the tax authorities may be more careful, since it will be necessary to confirm the validity of the expenses incurred.

4-option (patent taxation system). The new kind special regime, has been included in a separate chapter of the Tax Code since 2013, but for local action the law of the subject of the Russian Federation is additionally required. In the Moscow region there is a law “On the patent taxation system in the territory of the Moscow region”. In the city federal significance Moscow Law No. 53 “On the Patent Taxation System” was adopted. You can download the full text of these regional laws on our website. Only individual entrepreneurs can obtain a Patent; organizations are deprived of this right.

A patent can be used along with other regimes and be valid in relation to certain types activities established by law. Basically, these are various services, as well as retail trade in halls up to 50 sq.m. A patent is valid for one type of business activity in the territory of one subject of the Russian Federation; in the territory of another subject of the Russian Federation, a new Patent must be obtained for each type of activity.

You can apply for a patent simultaneously with the opening of an individual entrepreneur or 10 days before the start of application of the Patent Taxation System.

A patent replaces basic taxes and also exempts you from the obligation to submit a declaration. The object of taxation is the “potentially receivable annual income of an individual entrepreneur” for each type of activity, and is established by the law of the subject of the Russian Federation.

For example, a Patent for trading in a hall with an area of no more than 50 square meters in the Moscow region for the full year 2017, it will cost:

12,528 rubles/year for individual entrepreneurs without employees;
at 30,210 rubles/year for individual entrepreneurs from 1 to 3 employees;
at 253,888 rubles/year for individual entrepreneurs from 4 to 15 employees;

The average number of employees of 15 employees under labor and civil law contracts is the maximum number of employees for obtaining and applying a Patent.

We can say that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In relation to Moscow, since July 2015, the benefits of applying the Patent System in relation to trade activities are enhanced by the exemption from payment of the Trade Tax.

A new type of additional local tax based on the object of trade activity. Currently valid from 07/01/2015 in Moscow. See our Trade Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the constituent entities of the federation. In particular, individual entrepreneurs in Moscow do not have the opportunity to use it at all, but UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself: to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable in contrast to other options.

Pension contributions IP

In 2017, individual entrepreneur contributions increased to 27,990-00 rubles, plus 1% (one percent) of income exceeding the amount of 300 tr. for the tax period. Fixed contributions of individual entrepreneurs are paid regardless of the taxation system applied.

By opening (registering) an individual entrepreneur, an individual automatically becomes a payer of contributions to pension and medical funds. The amount due for payment of contributions is pegged in calculation to minimum size wages. Therefore, it is different for every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the payment details, which may also change from the new year. And you must remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.

Remember! A citizen who has the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified State Register of Individual Entrepreneurs. Although there are exceptions to this rule. Clause 6 of Article 14 of Law No. 212-FZ lists the following cases:

child care leave up to 1.5 years;
military service by conscription;
caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
living with a spouse of a military personnel serving military service under contract, in an area where there is no employment opportunity;
living abroad with a spouse sent to work at diplomatic missions and consular offices of the Russian Federation, international organizations.

To take advantage of the benefit, you need to write a statement about the suspension of the activities of an individual entrepreneur in connection with one of the points and submit it to the Pension Fund.

Payment of fees

You can calculate the amounts of fixed contributions of individual entrepreneurs for 2017 and 2016 in our online fixed contribution calculator directly on the website.

In 2017, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur is

27990 rubles 00 kopecks (and an additional 1% of revenue over 300t.)

it is distributed into two funds:

The individual entrepreneur’s contribution to the Pension Fund for 2017 is equal to: 23,400.00 rubles.
The contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund for 2017 is equal to: 4590.00 rubles.

Not only have the BCCs for individual entrepreneurs changed since 2017, but also the administration of contributions has been transferred to the tax inspectorates.

To pay fixed contributions to individual entrepreneurs in 2017, budget classification codes are used:

KBK PFR 18210202140061110160 – up to 300 tons.
KBK PFR 18210202140061110160 – 1% from excess of 300 tons.
KBK FOMS 18210202103081013160

KBK PFR 18210202140062110160 - penalties
KBK PFR 18210202140062210160 - interest
KBK PFR 18210202140063010160 - fines

Federal Compulsory Health Insurance Fund

KBK FOMS 18210202103082013160 - penalties
KBK FOMS 18210202103083013160 - fines

In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 thousand)

In 2015 the total fixed payment was 22261.38 rubles. (plus 1% of revenue over 300t.)

From 2014 to the present, a new procedure for calculating and paying insurance premiums in a fixed amount for the self-employed population has been in effect. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. The fixed amount must be paid before the end of the year (possibly in installments), and 1% until April 1 of the following reporting year, but it can also be paid during the year.

In 2014, fixed payments to individual entrepreneurs “insurance premiums in a fixed amount” in off-budget funds(pension fund and compulsory health insurance fund) were:

The first option - for revenues of less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of income or business activity.

Calculation depending on the minimum wage (the formula is still valid):

The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rub. (contribution to the Pension Fund)
The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3,399.05 (contribution to the FFOMS)

The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.

A limit has also been established on insurance contributions calculated from amounts exceeding three hundred thousandth of revenue; it is equal to eight times the size of the fixed contribution to the Pension Fund Russian Federation, i.e. RUB 138,627.84 The total maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. The maximum amount of contributions in 2015 is 148,886.40 rubles. And the limit amount Pension Fund contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35,664-66 rubles. When transferring contributions to the Pension Fund, the following procedure for their distribution existed:

For persons born in 1967 and younger:

24984-00 rub. Insurance contributions in a fixed amount for the payment of the insurance part of the labor pension.
7495-20 rub. Insurance contributions in a fixed amount for the payment of the funded part of the labor pension.

For persons born in 1966:

32479-20 rub. Insurance contributions in a fixed amount for the payment of the insurance part of the labor pension.
3185-46 rub. Insurance premiums for compulsory medical insurance, credited to the FFOMS budget.

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That is why so much attention is paid to the choice of tax regime. Which tax regime should an individual entrepreneur choose in 2019?

In Russia, a lot of attention is paid to the development of small and medium-sized businesses. For this purpose, entrepreneurs are given the right to choose the optimal business organization.

This is expressed in the absence of a single tax rate for businessmen. Which taxation system is most beneficial for individual entrepreneurs in 2019, and how to choose the appropriate regime?

Key Aspects

Most frequently asked question novice businessmen - “I’m opening an individual entrepreneur, what tax system should I choose?” It is advisable to select a mode at the registration stage.

Initially, you should explore all available options, taking into account the specifics of the activity. It is necessary to familiarize yourself with all the limitations, pros and cons of each tax system.

Otherwise, the entrepreneur will have to face increased tax payments, neutralizing all the benefits from the business.

Changing your tax regime is not always easy. Some modes are available for use only from the next calendar year.

Other options allow transitions at any time. In certain cases, it is possible to combine modes.

If an individual entrepreneur did not bother choosing a regime during registration, then by default he is registered for tax purposes as a taxpayer according to.

The general regime does not imply restrictions on types of activities, number of employees and other criteria.

But you will need to pay all taxes without exceptions and maintain strict reporting. Often it is the wrong choice of taxation that leads to the closure of a business.

What you need to know

An individual entrepreneur is an individual who has the right to conduct business activities and receive systematic income.

Entrepreneurship means conducting any non-prohibited business at your own peril and risk. An individual's ordinary income is taxed at the standard rate of 13%.

Taxation of formal businesses allows for lower tax rates. It is important to know that there is no such thing as a “tax rate for individual entrepreneurs”.

Taxation of an entrepreneur depends entirely on the chosen regime. In this case, the tax is calculated taking into account the type of activity, volume of income, number of employees, etc.

What are the types

Choosing a mode requires no less attention than choosing housing for ordinary housing. The difference is that changing the regime is sometimes more difficult.

Taxes under the chosen system will be paid over more than one day. And if you make the wrong choice, you will have to suffer considerable losses until the opportunity to change the regime arises.

In Russia, as of 2019, there are five tax regimes available to individual entrepreneurs. This:

The main mode is considered to be OSNO. The absence of restrictions allows it to be used by any individual entrepreneur in any area of business.

Other systems belong to the category of special modes. The specificity is expressed in the conditions of application and requirements for the taxpayer.

The main criteria by which the check for the possibility of using a special regime is carried out are:

Kind of activity;
amount of income;
number of employees.

How does the transition from one mode to another occur? The rules for changing the tax system are somewhat different:

BASIC	IN in this case no special registration required. When registering, an entrepreneur is placed on general taxation, if he does not declare a desire to use a different mode
simplified tax system	It is allowed to register an individual entrepreneur under a simplified regime immediately upon initial application or within a month after receiving the registration certificate. In other cases, the transition to the simplified tax system is possible only from the beginning of the new year
UTII	Registration is carried out as in the simplified mode. The transition is possible at any time with notification to the Federal Tax Service within five days from the date of actual application
PSN	You can initially register a patent. To switch, you need to contact the tax office ten days before the start of use.
Unified agricultural tax	As a rule, this mode is selected initially, since it is intended for a limited range of activities

Important! After switching to a different regime, the individual entrepreneur is not automatically deregistered under the previous taxation system. You need to contact the tax authorities with a corresponding request.

Otherwise, there will be a combination of regimes, which will require a report on each of them and, accordingly, payment of taxes.

The legislative framework

IN Russian system taxation for individual entrepreneurs there is one main system and four special regimes. The general taxation system (GTS) is provided for -.

It consists of local, regional and federal taxes. The system is applied automatically if the taxpayer has not chosen a special regime.

The main differences are the highest tax burden and the volume of reporting. OSNO is available to absolutely all individual entrepreneurs. Special regimes imply more favorable taxation.

But special conditions for use must be observed. Special tax regimes are regulated by the following standards:

Each of the special regimes involves the payment of a special tax, which replaces some OSNO taxes.

Moreover, under any regime, employers are expected to pay insurance premiums for their employees. Individual entrepreneurs pay similar fees for themselves.

Which tax system to choose when registering an individual entrepreneur

The choice of tax regime is carried out in two stages:

There is no universal way to determine the optimal mode. It is not always possible to analyze the structure of revenue, especially at the beginning of activity, when there is no revenue yet.

Meanwhile, such regimes as patent and imputation involve levying a tax on a predetermined amount. And it is not a fact that the individual entrepreneur will be able to achieve the required income.

If the business is relatively established and the results are consistently high, then it is more advisable to choose an inflexible tax, since the increase in profit above the imputed income will not be taxed.

After performing the calculations and comparing the results, it is necessary to pay attention to the existing limitations.

The general regime is allowed for use by all entrepreneurs without exception. But this system often unprofitable for individual entrepreneurs.

There are special regimes for small businesses. They allow you to reduce the tax burden, which is especially important when starting a business.

At the same time, the legislator provided for the possibility of manipulation of tax regimes in relation to the time factor.

This means that it will not be possible to change the selected system at any time at the individual’s request.

BASIC

In a technical sense, OSNO is the most complex tax process. An entrepreneur will need to have accounting skills and knowledge or have an appropriate specialist on staff.

The list of reporting documentation is quite extensive and includes:

Also included in reporting under the general taxation regime are:

accounting and according to which VAT is calculated;
personnel book;
reporting for personnel;
reporting on insurance premiums.

There are also quite a lot of taxes on OSNO:

Depending on the type of activity and the specifics of the work, additional taxes may be required. For example, water taxes, contributions for employees, etc.

But OSNO also has its advantages against the backdrop of such strict requirements. In particular, there are no restrictions on the volume of profit and the number of employees.

In addition, individual entrepreneurs choose OSNO for the reason of paying VAT, if they plan to cooperate with organizations that can declare VAT deductible.

simplified tax system

Under the simplified taxation regime, personal income tax, VAT and property tax are not paid.

Tax payments are reduced to the payment of a single tax, depending on the selected simplified tax system option:

The tax base is chosen by the entrepreneur himself. When expenses are limited, the “income” mode is optimal.

When costs exceed 60% of the profit received, it is better to prefer “income minus expenses”. The single tax is paid once a year, paid quarterly advance payments.

When using the simplified tax system of 6%, you can reduce the tax on the amount of insurance premiums. In some cases, it is possible to reduce the tax to 0.

The simplified tax system of 15% also allows you to reduce tax, but by assigning insurance premiums to the cost column. The simplified tax system is prohibited for use if:

the number of employees exceeds 100 people;
annual income more than 60 million rubles;
Unified agricultural tax is applied;
there are branches;
The types of activities do not correspond.

The disadvantages of the simplified tax system include the mandatory requirement and the ban on the sale of goods subject to VAT.

UTII

When choosing UTII, a tax rate of 15% is paid not on actual income, but on imputed income.

The amount of potential profit is determined at the legislative level for each type of activity.

Individual entrepreneurs are exempt from paying personal income tax, VAT, property tax, and there is no need to use cash register machines. Tax can be reduced on insurance premiums, as well as on the simplified tax system.

Full accounting is not necessary; it is enough to limit yourself to documents such as:

tax return;
reporting for employees;
accounting of physical indicators;
additional reporting.

The disadvantages of UTII are the restrictions on types of activities. For example, construction, manufacturing and wholesale trade are not compatible with UTII.

In addition, in some regions this regime does not apply (since 2019 it has been canceled in Moscow).

Exceeding the number of employees by more than one hundred people leads to the abolition of UTII. But the most important thing is that the tax is paid even if there are actual losses.

PSN

For individual entrepreneurs, especially beginners, the patent system is the most understandable. Taxation comes down to paying for the cost of the patent.

Moreover, the validity period of the patent is chosen independently and ranges from one month to a year.

You can work without a cash register; you don’t need to keep reports. The real income of the entrepreneur does not matter.

This option is ideal for temporary and seasonal business or when the individual entrepreneur is not confident in continuing his activities and wants to test the possibility of generating income.

PSN is similar to UTII, but the list of available activities has been expanded to include small-scale production.

The disadvantages of the patent system are the limitation on the number of employees (up to 15 people) and the amount of annual income (up to 60 million rubles).

Unified agricultural tax

A fairly favorable regime with a tax rate of 6%, calculated from the difference between income and expenses.

The declaration is submitted once a year, and the calculated tax is paid once every six months. But such preferential conditions are not available to everyone.

Only entrepreneurs engaged in the production of agricultural products or whose activities are related to fish farming are allowed to apply the Unified Agricultural Tax.

It is difficult for beginners in business to determine which taxation system will be optimal.

The step-by-step algorithm for choosing a tax regime for individual entrepreneurs includes the following steps:

Determination of permitted activities for each mode.
Studying the conditions for applying the regime and checking for compliance.
Request to the Federal Tax Service about the possibility of applying specific regimes in a certain territory.
Analysis of potential clients to check the percentage of income from VAT payers and check for the possibility of using/non-using cash registers.
Calculation of the tax burden for each mode in order to select the lowest value.

Retail or wholesale

In wholesale trade, it is possible to combine OSNO and UTII or simplified tax system and UTII. The only condition for combining modes is separate accounting of business operations. For retail trade, UTII or simplified tax system are optimal.

The imputed tax was developed specifically for trade in beverages and food products in order to increase the convenience of calculations for taxes and fees.

The simplified tax system allows you to simplify the calculation and choose the appropriate option based on the amount of costs. When planning the choice of UTII, you need to take into account that for retail trade the tax is calculated based on the area of the retail premises.

When using large areas, the mode is not always beneficial. If, for example, an individual entrepreneur has a small cafe with a small hall, then UTII is ideal for him.

But this is a big store, even with minimum quantity goods are absolutely unprofitable.

If the individual entrepreneur has a small number of employees or the complete absence of any, PSN is optimal. But here you need to take into account the likely income of the entrepreneur.

In addition, you need to clarify the cost of the patent, since the amount may differ in different regions. When trading is carried out through an online store, it is more advisable to work according to the simplified tax system.

Passenger cargo transportation

Engaging in cargo transportation allows an individual entrepreneur to choose OSNO, USN, UTII.

The optimal system is determined by calculating the profit margin. When income is significant, it is better to pay UTII, since in this case additional profit above potential income is not taxed.

When the income of an individual entrepreneur is not stable, characterized by seasonality and low profit, then the simplified tax system is most preferable, since the tax is paid on the actual income received.

OSNO is suitable for an individual entrepreneur who is engaged in passenger cargo transportation, having a large staff of employees and a large number of units of vehicles.

Video: taxes simplified tax system, UTII or OSN - Which taxation system to choose for an individual entrepreneur or LLC business

Freight transportation is often accompanied by other services in the transport sector. You can also run a business by repairing vehicles.

Which taxation system should I choose for an individual entrepreneur car service? The provision of services allows you to use UTII with a consistently high income or PSN at the beginning of your activity.

Salon

Activities to provide household services to the population allow the use of UTII. This mode is most optimal for a hairdresser.

The calculation of the single tax is based on the number of employees. At the same time, the basic profitability for household services is 7,500 rubles per employee.

That is, the fewer employees an individual entrepreneur has, the lower the tax. Most hairdressing salons opened by individual entrepreneurs are characterized by a minimum.

Usually this is the individual entrepreneur himself and 2-3 other people. Another option for a small hairdresser could be a patent. This mode is often chosen by beginning entrepreneurs.

It is unlikely that a newly opened hairdressing salon will allow you to generate income above the maximum limit, but the cost of the patent will most likely more than cover it.

Beauty saloon

In addition, the salon usually has more employees than a regular hairdresser.

An individual entrepreneur opening a beauty salon can choose PSN or UTII if the requirements for the number of employees are met.

Among other things, it is worth taking a closer look at simplified taxation system 6%, especially when starting a business from scratch and unstable income.

If, during registration and immediately after it, the individual entrepreneur does not take care of choosing a mode, then he will have to work on OSNO.

Other

Individual entrepreneurs can operate in different areas. For any type of activity, you can choose the optimal taxation system, taking into account the basic parameters of the business.

For example, you can consider the following types of activities:

Production	Such activities require active cooperation with consumers and suppliers. For wholesale or medium-sized batches of products, it is important for buyers to have documents with accrued VAT. Therefore, the optimal choice is BASIC. If production is expressed in small volumes, then it is better to use the simplified tax system
Construction	Most often used general mode. Since the cost of construction projects is high, the application of a simplified regime is impossible
Services	The choice here is quite simple, since any mode can be used. When providing services to the population, UTII is more often used. If services are provided to legal entities, then the simplified tax system is applied

When starting a business, you need to calculate which taxation to choose for an individual entrepreneur. The optimal option for paying taxes will not only simplify accounting, but also minimize the fiscal burden. Currently, entrepreneurs are offered the opportunity to use various tax regimes, including special simplified and imputed ones. Let's figure out how to make the right choice.

Which tax system is better for individual entrepreneurs?

An individual entrepreneur is an individual who carries out business activities in an official manner, that is, only after registering his legal status. As such, the concept of “taxation of individual entrepreneurs” does not exist in Russian legislation. There is a common tax regime and special ones - UTII, PSN, USN, Unified Agricultural Tax. In addition to OSNO, all preferential systems replace the obligation to pay a number of taxes (VAT, property/personal income tax on business assets/income) with the transfer of a single fiscal payment, depending on which particular regime is applied.

If the question is relevant to you: How to choose taxation for individual entrepreneurs? First of all, you need to familiarize yourself with the procedure for calculating taxes, rates, periods, base and payment deadlines. Theoretical knowledge is best supported by practical calculations for specific types of activities. Please also take into account the fact that for special tax regimes in many constituent entities of the Russian Federation, not only federal legislation, but also regional legislation applies: the nuances are clarified in the territorial divisions of the Federal Tax Service. However, this is all later - at the beginning, decide what kind of business you will be doing.

Choice of taxation for individual entrepreneurs

So, have you already decided what kind of activity you will conduct? In this case, how to choose the right taxation system for individual entrepreneurs? , depends on the OKVED workers. Certain modes can be excluded immediately. Because the unified agricultural tax can only be used by agricultural producers, including peasant farms (stat. 346.2 of the Tax Code). Don't belong to this category? This means that the Unified Agricultural Tax is not suitable for you.

Let's go further - PSN or patent. This regime can also not be applied by all entrepreneurs, but only by those in whose regions and for specific types of activities the PSN operates. Legislatively, the possibility of using a patent in certain areas of business is established in the stat. 346.43, to be specified by the constituent entities of the Russian Federation. The federal list of “patent” activities is specified in paragraph 2 of the statute. 346.43 Tax Code. When calculating tax, calculations are made not from actual income, but from hypothetically possible amounts that are approved by type of business, that is, according to OKVED.

UTII or imputation is another preferential regime, transfer to which is possible on a voluntary basis for permitted types of activities. For example, you can use the imputed system for household services or retail trade, but it is prohibited for entrepreneurs engaged in wholesale trade, construction, and production (clause 2 of Article 346.26 of the Tax Code). The exact list of businesses on UTII is approved by regional authorities. The tax is calculated based on basic profitability indicators and adjustment factors.

Before you finally decide on the taxation of individual entrepreneurs - which of the given special regimes is better, familiarize yourself with the remaining systems. These are the general taxation system or OSNO and the simplified taxation system (USN). The first is considered traditional and is also widely used by enterprises, the second allows you to replace part of the taxes with the payment of a single fiscal fee.

Which taxation is better for individual entrepreneurs - OSNO or simplified tax system

To choose the optimal taxation system, it is necessary to assess the scale and criteria of the entrepreneur’s business. OSNO is a more “heavy” regime that obliges taxpayers to pay more taxes and submission of various reports. But for, for example, wholesalers, the general system is indispensable, since it makes it possible to issue VAT.

Simplified taxation is more beneficial for small entrepreneurs providing various services, as it replaces part of the taxes with one. The list of reporting on the simplified tax system consists of a tax return, which is submitted once a year. But the use of the simplified regime has legislative restrictions (stat. 346.12, 346.13 NK).

Which tax to choose for an individual entrepreneur - example of calculations

Let's assume that an entrepreneur is registered in Rostov-on-Don and provides hairdressing services. The staff consists of 5 people with individual entrepreneurs. Monthly income is on average 400,000 rubles, expenses - 220,000 rubles, including insurance premiums paid for personnel - 24,000 rubles. What type of tax to choose for individual entrepreneurs? Let's calculate the fiscal burden for one quarter according to different systems taxation:

STS “Income” - 400,000 rubles. x 3 months x 6% (tax rate) = 72,000 rub. We reduce the tax on insurance premiums, taking into account the limit of 50% = 72,000 rubles. / 2 = 36,000 rub. Based on the results of the offset, the tax payable for one quarter will be: 36,000 rubles.

USN “Income minus expenses” - (400,000 rubles x 3 months) - (220,000 rubles x 3 months) x 10% (tax rate for the Rostov region according to Law No. 195-ZS of December 29, 2008) = 54,000 rub. - tax payable for the quarter.

UTII - according to stat. 346.29, the value of the basic profitability is equal to 7,500 rubles, the physical indicator is the number of employees, including individual entrepreneurs, that is, 5 people, K1 for 2017 = 1.798, K2 = 1. Let’s calculate the tax for the quarter = 7,500 rubles. x 1 x 1.798 x (5 + 5 + 5) x 15% = 30,341 rub. We make a credit for insurance premiums taking into account the limit of 50% = 30341/2 = 15171 rubles. - tax payable for the quarter.

PSN - potential income per year for hairdressing services in the Rostov region is 900,000 rubles. The cost of a patent per year is 900,000 rubles. x 6% = 54,000 rubles, for one quarter you will have to pay 13,500 rubles.

Unified agricultural tax - prohibited.

What tax to choose when opening an individual entrepreneur

In relation to the above example, it turns out that it is most profitable to work on a patent. Is it carried out choice of taxation for individual entrepreneurs upon registration Or is it possible to submit documents on the application of one or another regime already in the process of work? By default, if the entrepreneur has not submitted the appropriate application, it is considered that the individual entrepreneur uses the general regime - OSNO. In order not to get into trouble and not face the need to calculate taxes on income at a rate of 13%, do not forget to provide the Federal Tax Service with everything in advance Required documents- the list varies depending on which system you have chosen for yourself.

Note! When registering an individual entrepreneur, the choice of taxation system is carried out voluntarily, but subject to legislative restrictions.

www.zakonrf.info

For all individuals who are not individual entrepreneurs, but are considered residents of the Russian Federation, there is total percentage tax burden levied on income. In 2018 it is 13% . When registering as an individual entrepreneur, the size of the tax burden changes depending on the selected taxation rules.

At BASIC the entrepreneur pays personal income tax in the amount from 13% to 30%, VAT in the amount 18% (with the exception of medicines, the VAT rate for them is set at 10%).

All transactions are recorded in KUDiR, and personal income tax is paid at the end of the reporting period. In turn, VAT must be paid at least once a quarter.

simplified tax system is the most attractive for entrepreneurs due to the small amount of reporting, as well as the low tax burden. For “simplification” there is two types of calculation tax burden: the difference between income and expenses and tax solely on income. In the first option, the entrepreneur must pay tax in the amount 15% from the difference between the income and expenses of the enterprise.

If only income is taken into account, the entrepreneur is obliged to pay to the treasury 6% from what was received (for example, the profit was 1,000,000 rubles for 2017; when reporting in 2018, it is mandatory to pay a tax of 60,000 rubles, which is 6% of the profit received).

At UTII Personal income tax is paid in the amount of 7.5 to 15% every quarter. Maintaining reports in KUDiR is not required, since the tax required for payment is calculated not from actual earnings, but from estimated earnings.

At Unified agricultural tax The subject of the tax is the difference between the income and expenses of the enterprise. The tax item is subject to a tax burden of 6%. Records are kept in KUDiR, and reports are submitted once a year at the end of the tax period.

As with UTII, the subject of taxation in PSN is the estimated income, only unlike UTII it is determined by local legislation and is 6%. Accounting is kept in KUDiR, but, unlike the ONS, there is no need to submit reports at the end of the year. Payment with the tax authority occurs by purchasing a patent for entrepreneurial activity within a specified period (from 1 to 12 months per year).

You can learn how to choose a taxation system from the video.

Advantages and disadvantages

Due to the large selection of possible taxation systems, it is worth considering the pros and cons of each.

Tax system	pros	Minuses
BASIC	1. Possible staff is not limited. 2. The amount of possible income on which tax is subsequently paid is not limited.	1. Personal income tax is 13%. 2. It is also necessary to pay 18% VAT. 3. VAT is paid at least once a quarter.
simplified tax system	1. The tax rate is 6% when tax is levied only on income or 15% when tax is levied on the difference between income and expenses. 3. Paying taxes and filing a declaration - only once per reporting period.	1. Staff – no more than 100. 2. Possible earnings should not exceed 150,000,000 rubles. 3. It is necessary to conduct KUDiR.
UTII	1. No need to conduct KUDiR. 2. Low tax rate of 7.5-15% (depending on the region and field of activity).	1. The maximum number of employees should not exceed 100 people 2. Tax is paid not from actual profit, but from estimated profit. 3. Payment occurs every quarter.
Unified agricultural tax	1. The tax rate is 6% of the difference between income and expenses. 2. The reporting period is considered to be a calendar year, not a quarter.	1. Applies exclusively to agricultural activities. 2. The number of employees should not exceed 300 people. 3. Mandatory maintenance of KUDiR is required.
PSN	1. Fixed tax rate equal to 6% of income. 2. The possibility of conducting seasonal activities, acquiring a patent only for the duration of the actual operation of the enterprise. 3. There is no need to conduct KUDiR.	1. The maximum number of personnel should not exceed 10 people. 2. The cost of a patent is calculated based on estimated income, not actual income.

Obligatory payments

The person registered as an individual entrepreneur, but for some reason did not maintain Last year activities. It is on the simplified tax system, the income is 0 rubles, a declaration is submitted at the end of the reporting period. In fact, due to the lack of actual income, the individual entrepreneur does not owe anything, but this is incorrect.

According to the legislation of the Russian Federation, an individual entrepreneur is obliged to timely contribute funds to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund for his employees and for himself.

Every year, individual entrepreneurs are required to contribute to the funds 32,385 rubles. Of these, in the Federal Compulsory Compulsory Medical Insurance Fund of the Russian Federation – 5840 rubles.

How can you change the tax regime?

The main legal authority of the Russian Federation in the field of taxes and fees is Tax Inspectorate of the Russian Federation. It is she who is responsible for changing tax regimes and monitoring their implementation. To change the tax regime, it is enough (depending on the type of system) to submit the necessary reports, even if the reporting period has not yet ended, and also to write an application for the transition.

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Taxes and obligatory payments of individual entrepreneurs 2018

What taxes does the individual entrepreneur pay? It depends on which tax system you choose. Taxes differ in rate, base, period, calculation procedure and payment deadlines. If you are interested in how to reduce taxes for individual entrepreneurs, then you need to familiarize yourself with all taxation systems in force in the Russian Federation.

Entrepreneurs can choose one of five taxation systems for individual entrepreneurs:

BASIC or a general taxation system - complex, with a high tax burden, but allowing for any type of activity and without any restrictions. Anyone can work for OSNO, but if we talk about reducing taxes for individual entrepreneurs, then the general taxation system for individual entrepreneurs does not provide such opportunities. The rate on income received in this regime will be the same as the personal income tax on wages - 13%, and in addition, you must pay VAT - the most difficult tax to calculate and pay. The VAT rate, depending on the category of goods or services, ranges from 0% to 18%.

simplified tax system or a simplified taxation system - this is chosen by most beginning entrepreneurs. This mode has two options: simplified taxation system Income and simplified taxation system income minus expenses, which are very different from each other. If you choose the “Income” option, then the individual entrepreneur tax on the simplified tax system in 2018 will be only 6% of the income received. This is a good option if your business-related expenses are small, because costs cannot be taken into account in this mode. If expenses make up 60-70% of income, then it is more profitable to choose the simplified tax system Income minus expenses. Individual entrepreneur taxes in this case will be lower, because are calculated at a rate of 5% to 15% on the difference between income and expenses.
Unified agricultural tax or agricultural tax - a favorable regime in which you have to pay only 6% of the difference in income and expenses. True, only individual entrepreneurs who produce their own agricultural products or are engaged in fish farming can use it.
UTII or a single tax on imputed income - a taxation system, the peculiarity of which is that it taxes not the income that the individual entrepreneur actually receives, but that calculated by the state. The types of activities on the EBND are limited - you cannot engage in production, wholesale trade, or construction. The list of permitted areas of activity includes services, transportation and retail.
PSN or the patent tax system. This is the only tax regime intended only for individual entrepreneurs. Very similar to UTII, because Taxation is also imposed not on real income, but on state-calculated income. The types of activities are largely the same as for the imputed tax, but small-scale production is also allowed: felted shoes, glasses, business cards, carpets, agricultural implements, dairy products, bread, sausages, etc.

All special systems taxation (USN, Unified Agricultural Tax, PSN, UTII) require the entrepreneur to comply with many conditions: limiting the number of employees, limiting income received, certain types of activities, etc. Choosing a taxation system taking into account all the criteria is already turning into a difficult task, but the individual entrepreneur has an obligation pay, in addition to taxes, also insurance premiums for yourself.

Contributions made by individual entrepreneurs for themselves are contributions to pension and health care funds. Every year, the state calculates a fixed amount that the individual entrepreneur must pay, regardless of whether he worked and whether income was received. In 2018, the fixed amount of entrepreneurial contributions for himself is 32,385 rubles. If your income for the year exceeded 300,000 rubles, then contributions to the Pension Fund are calculated additionally, based on 1% of income above the limit.

Taxation system and individual entrepreneurs

Many individual entrepreneurs work independently without hiring employees. In essence, their business is something they created for themselves. workplace. Paying taxes for individual entrepreneurs in 2018 without employees has its own characteristics - the state allows you to reduce the calculated tax in full by the entire amount of insurance premiums paid for yourself. As a result, with small incomes, entrepreneurs without employees on the simplified tax system Income or UTII can reduce the tax to zero.

Example: in his free time from his main job, an entrepreneur uses the simplified tax system for income to provide computer repair services. Additional income from this activity amounted to 328,000 rubles for 2018. An individual entrepreneur is obliged to pay insurance premiums for himself, let’s calculate their amount:

26,545 rubles - fixed contributions to pension insurance;
5,840 rubles - fixed contributions for health insurance;
280 rubles - additional contributions to the Pension Fund for income exceeding 300,000 rubles per year.

In total, for this year the entrepreneur must pay contributions for himself in the amount of 32,665 rubles. The calculated tax on income received will be 328,000 * 6% = 19,680 rubles. The entrepreneur has the right to reduce this amount by all contributions paid for himself, i.e. in this example, the tax of an individual entrepreneur without employees will be zero.

Taxes for individual entrepreneurs and employees in 2018 can also be reduced at the expense of insurance premiums, but no more than by half. Here's an example:

The calculated quarterly UTII tax for an individual entrepreneur with two employees was 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums for employees in the amount of 9,800 rubles, and for himself - 7,000 rubles. In this mode, individual entrepreneurs can reduce the tax only by the amount of contributions paid by no more than 50%.

We count: 17,300 - 9,800 - 7,000 = 500 rubles. This amount is less than 50% of the calculated tax, so we can only take into account 8,650 rubles from the contributions paid. The tax payable will be 8,650 rubles.

The ability to reduce the calculated tax by the amount of contributions paid exists only for UTII and simplified tax system Income. Entrepreneurs on the simplified tax system Income minus expenses and on the OSNO can reduce the income received by the amount of contributions, but not the tax itself. And for individual entrepreneurs working on PSN, there is no possibility at all to reduce the cost of a patent in this way.

Choosing a tax system for individual entrepreneurs

Which taxation system is better for individual entrepreneurs? To answer this question, you need to make an individual tax calculation for individual entrepreneurs in each specific case. In this case, it is necessary to take into account many criteria:

the requirements of each tax system;
availability and number of employees;
regional features (K2 at the place of business for UTII; potential annual income for PSN; regional rate for the simplified tax system Income minus expenses; permitted types of activities);
taxation system for your future partners, buyers, clients;
conducting export-import activities;
area of a retail outlet or service hall;
quantity Vehicle during road transportation, etc.

How to choose a taxation system for individual entrepreneurs in order to pay less taxes? To do this, you need to calculate the tax burden for each selected mode. Let us show the calculation of taxes for individual entrepreneurs using an example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdresser. Expected income per month - 600,000 rubles; number of employees - 6 people; the estimated costs will be 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Let's calculate the amount of taxes under different preferential regimes:

UTII. K2 for this type of activity in Krasnoyarsk is 0.99. The monthly tax amount calculated using the UTII formula is 14,564 rubles. This amount can be reduced by insurance premiums paid for employees and for yourself, but not more than 50%. We find that the individual entrepreneur must pay 7,282 rubles.
PSN. To calculate the cost of a patent, we will use a calculator. We find that the cost of a patent for one month is 18,473 rubles. It is not allowed to reduce this amount by contributions for employees.
USN Income. In this mode, expenses are not taken into account; all income is taxed at a rate of 6%. We receive 36,000 rubles, the tax amount can be reduced by the contributions paid, but not more than half. Total, 18,000 rubles.
USN Income minus expenses. The difference between income and expenses is taxed: (600,000 - 360,000 = 240,000) * 15% = 36,000 rubles. A reduction in individual entrepreneur tax is not provided for in this taxation option, because insurance premiums are already included in expenses.

In total, the UTII taxation system will be the most profitable for this entrepreneur.

Users of our website can receive a free calculation of the tax burden from 1C:BO specialists. We recommend taking advantage of this offer and reducing the taxes payable by individual entrepreneurs.

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General or traditional system n/o

OSNO is one of the most complex, both in terms of the number of taxes required to be paid and in terms of the requirements for maintaining tax and accounting, systems n/a. This regime is deliberately chosen by taxpayers who are not subject to other non-regulatory systems, or who have high profits and are interested in crediting input VAT.

Who is switching to OSN

Individual entrepreneurs who have lost the right to apply such regimes as the simplified tax system, UTII and PSNO (often due to exceeding the income limit, the maximum number of hired workers or failure to pay the cost of a patent on time);
Individual entrepreneurs who did not submit an application to use a different n/o system during registration;
Individual entrepreneurs whose maximum income exceeds the maximum established for special non-profit regimes, such as PSN and simplified tax system;
Individual entrepreneurs working with legal entities and individual entrepreneurs who use OSNO and are interested in input VAT.

There are no special conditions limiting the use of this regime for individual entrepreneurs.

Types of taxes for individual entrepreneurs on OSN

OSN involves the payment of three main taxes:

VAT;

Basic rate 18% (preferential rates 0% and 18%). Quarterly reporting - until the 25th day of the month following the reporting quarter. Advance payments are also due at the end of each quarter. It is obligatory for VAT payers to maintain tax accounting registers: books of sales and purchases;

personal income tax;

The basic rate is 13%, for non-residents - 30%. Reports are submitted once a year, by April 30 of the year following the reporting year. During the year, the individual entrepreneur must pay 3 advance payments and, at the end of the year, calculate and contribute tax to the budget. The tax is paid by July 15 of the year following the reporting year.

Property tax for individuals.

When paying this tax, individual entrepreneurs are treated like individuals, and therefore do not submit reports and pay the tax on the basis of notifications received from the tax authorities. The tax payment deadline is no later than December 1 of the year following the reporting year.

Simplified system n/a

The simplified tax system is currently one of the most profitable systems n/a, characterized by simplified accounting and tax accounting, as well as a reduced tax burden.

Who switches to simplified taxation system

Individual entrepreneurs whose activities are not subject to UTII and PSN;
Individual entrepreneur, whose income and number hired employees does not exceed established limits

Restrictions for use and switching to mode

An individual entrepreneur can switch to a simplified regime from another regime only if the income for 9 months of the year in which the application for transition is submitted did not exceed 112.5 million rubles. (without taking into account the deflator coefficient).

Each year, the specified limit is adjusted by the deflator coefficient (hereinafter referred to as the increasing coefficient) established for a given tax period. In 2017, this coefficient is 1.425. In this connection, the income limit limiting the transition to this regime from 2018 is RUB 160,312,500;

The simplified tax system can be used by individual entrepreneurs whose income in the tax period (year) does not exceed the limit of 150 million rubles. (without taking into account the increasing factor). In 2017, this limit is RUB 213,750,000.
The maximum number of employees should not exceed 100 people, and the cost of fixed assets should not exceed 150 million rubles.

Types of taxes for individual entrepreneurs using the simplified tax system

Individual entrepreneurs using the simplified tax system pay only one tax - a single one. The rate at which the tax is calculated depends on the selected object n/a:

Object “income” - rate 6%;

The tax is calculated without taking into account expenses (except for paid insurance premiums).

Object “income minus expenses” - rate 15%.

The tax is calculated based on the difference between income and expenses.

The declaration for the simplified tax system is submitted once a year, before April 30 of the year following the reporting year.

During the year, individual entrepreneurs pay advance payments based on the results of the 1st quarter, half a year and 9 months, and at the end of the year they calculate and pay tax.

Non-individual entrepreneurs are exempt from accounting on this system.

A single tax on imputed income

UTII is a rather specific non-taxable income regime, characterized by a certain list of activities for which it can be applied and the peculiarity of paying tax based on imputed rather than actual income. Real income does not matter for this system. UTII is also one of the most profitable non-tax regimes in terms of tax burden.

Who switches to using UTII

Individual entrepreneurs for whom the use of this regime, due to the peculiarities of conducting business, are more profitable than the use of other non-profit systems, switch to paying UTII.

Restrictions on the use of UTII

UTII does not have restrictions on the level of income, since the tax is calculated from imputed and not actually received income.

The main restrictions on the application of this regime are the number of employees, no more than 100 people, as well as the maximum share of participation of other organizations - no more than 25%.

In addition, for certain types of activities, restrictions may be established on the number of hired workers and the area of premises used for conducting activities.

Also, it should be noted that UTII can only be applied in the territory of the region in which it was introduced. For example, in Moscow the use of UTII is prohibited.

Types of taxes for individual entrepreneurs on UTII

Also, as in the case of the simplified tax system, one tax is subject to payment on UTII - imputed.

The tax is calculated based on the basic profitability of the selected type of activity, physical indicator, as well as coefficients K1 and K2. The rate under this system is 15%.

Reporting on UTII is quarterly, tax is also paid based on the results of each quarter.

Patent system n/a

A special feature of this non-regulatory regime is the acquisition for a certain period, from a month to a year, of a permit (patent) to conduct a certain type of activity.

Also, as in the case of UTII, the amount of income actually received does not matter for tax calculation purposes. Although, unlike UTII, the use of the patent taxation system is limited by an income limit - no more than 60 million rubles. per year (without taking into account the increasing factor).

Restrictions on the use of PSNO

Only those individual entrepreneurs whose income does not exceed 60 million rubles can apply PSN. per year, and the total number of employees is no more than 15 people. Also, the application of the regime is limited to a certain list of activities for which a patent can be acquired. Currently, this list includes 63 types of activities.

The cost of a patent is calculated based on the potential income established for each type of activity. The amount of income depends not only on the type of activity, but also on the place where it is carried out, the number of employees, vehicles, and the area of the premises in which the activity is carried out.

The tax (the cost of the patent) is paid either in two parts (if the patent is acquired for a period of more than six months), or in full (if the patent is acquired for a period of up to six months.

PSNO is the only non-automatic reporting system that does not provide for reporting.

Selecting a non-profit system for individual entrepreneurs based on specific examples

For a more clear comparison of the current N/O modes, let’s consider the effectiveness of each of them using a specific example. We will choose the most optimal scientific and technical system for such types of activities as:

Cargo transportation;
Salon;
Online store;
Cafe.

Note: in the examples under consideration, only special modes will be compared, as the most popular. Also, preferential rates and tax holidays, valid for certain types of activities in certain regions of the Russian Federation.

USNO;

UTII;

Entrepreneurs who have the right of ownership (possession, use or lease) of no more than 20 vehicles can apply “imputation” for activities related to the transportation of goods. Also, in the region where it is planned to conduct this activity, legislative acts should provide for the possibility of using UTII for cargo transportation.

PSNO;

The patent system does not establish this species activity restrictions on the number of vehicles. However, it contains a condition on the maximum income - no more than 60 million rubles. (without taking into account the increasing coefficient) and the number of employees - no more than 15 people.

Possible systems for use:

USNO;

The use of the “simplified tax” for this type of activity has restrictions on the maximum income - no more than 150 million rubles. (without taking into account the increasing factor) per year and the total number of employees - no more than 100 people. The legislation does not establish other conditions for the application of the simplified tax system for this type of activity.

UTII;

The provision of cosmetology and hairdressing services by the Tax Code, for the purposes of UTII, is classified as the type of activity “provision of household services”.

The Tax Code of the Russian Federation does not establish any specific restrictions on this type of activity, other than the number of employees (no more than 100 people). Also, in the region where this activity is planned, legislative acts should provide for the possibility of using UTII.

PSNO;

The patent system classifies the activities of a hair salon as “hairdressing and cosmetic services.” The main conditions for the application of PSN for this type of activity is the maximum income - no more than 60 million rubles. (without taking into account the increasing coefficient) and the number of employees - no more than 15 people.

Possible systems for use:

USNO;

UTII and PSNO.

The application of the specified taxation regimes for an online store under the Tax Code of the Russian Federation is not allowed. The Federal Tax Service directly spoke about this in its letter:

The simplified tax system of 15% will be beneficial for those entrepreneurs who sell goods at a small markup or on credit.

In our example, the share of expenses is slightly more than 68%, and therefore, the simplified tax system of 15% is more profitable in our example.

Possible systems for use:

USNO;

UTII;

The Tax Code, for the purposes of UTII, classifies the activities of cafes as the type of activity “providing public catering services carried out through public catering facilities.”

The main limitation for this type of activity is the area of the visitor service hall, no more than 150 sq.m. Also, in the region where the activity is planned, legislative acts should provide for the possibility of applying UTII for the specified type of activity.

PSNO;

The patent system classifies cafe activities as “catering services provided through catering facilities.” The main conditions for the application of PSNO for this type of activity is the maximum income - no more than 60 million rubles. (without taking into account the increasing factor), the number of employees is no more than 15 people and the area of the visitor service area is no more than 50 sq.m.

Summarizing the above, in all of the above cases, UTII turned out to be the most profitable non-profit regime.

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Simplified taxation system

How is tax calculated?

The simplified taxation system (USN or “simplified”) is a good choice for a beginner entrepreneur. “Simplified” replaces several taxes, and you only need to report on it once a year. Before switching to the simplified tax system, you need to select an object of taxation, that is, what the tax will be paid on:

on income - at a tax rate of 1% to 6% depending on the region, type of activity and amount of income received.
from the difference between income and expenses - at a rate of 5 to 15% depending on the region, type of activity and amount of income received.

At the same time, using the simplified tax system “Income” you can reduce the amount of tax on insurance premiums for individual entrepreneurs and employees. Entrepreneurs without employees can reduce the tax on contributions for themselves completely, that is, to zero, but LLCs and individual entrepreneurs with employees can only reduce them by half.

Which is more profitable: simplified tax system “income” (6%) or simplified tax system “income minus expenses” (15%)

For the right choice object of taxation (income or income minus expenses), the following factors must be taken into account: planned income, amount of expenses and the possibility of confirming expenses primary documents(checks, delivery notes, waybills, etc.).

It is more profitable to use the simplified tax system “income” (tax rate 6%) if expenses are small - less than 60% of income, or expenses will be difficult to confirm with documents. Such a taxation object is well suited for providing consulting services or, for example, for renting out real estate.
The simplified tax system “income minus expenses” (tax rate 15%) is more profitable for large regular expenses (70-80% of income) and if there are documents confirming the expenses. This taxation object is suitable, for example, for trade.

How to switch to simplified tax system

To choose this tax system, you need to submit a notification to the tax office within 30 days after registering the business or before December 31 in order to apply the simplified tax system from the beginning of the next year.

But not everyone will be transferred to the simplified tax system. Thus, “simplified taxation” is prohibited for organizations and entrepreneurs producing excisable goods, extracting and selling minerals, working in the gambling business, or who have switched to paying a single agricultural tax. Individual entrepreneurs with an average number of employees of more than 100 people do not have the right to switch to a simplified system of organization. There are also restrictions on annual income - no more than 150 million rubles.

Unified tax on imputed income (UTII)

For what activities is UTII suitable?

The single tax on imputed income (UTII, “imputed income”) can only be applied certain species activities. The list is given in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. These are, for example, retail trade, personal services, parking services, passenger and freight transportation, retail trade and catering.

On UTII the tax amount is fixed and depends not on income, but on business parameters: area trading floor, number of employees or vehicles. “Imputed” tax can be reduced by insurance premiums. Organizations and individual entrepreneurs with employees can reduce the tax by half at the expense of insurance premiums paid for employees. And entrepreneurs without employees can reduce the tax on contributions they paid for themselves in full, that is, to zero. For more details, see “How individual entrepreneurs on UTII since 2017 can take into account contributions “for themselves” when paying a single tax.”

Since a specific type of activity is transferred to UTII, for other types of activities that do not fall under this regime, the general taxation system or simplified tax system can be applied. You must submit reports and pay imputed taxes quarterly.

How to switch to imputation

To apply UTII, you need to submit a notification to the tax office within 5 days from the start of your activity.

Please note: “imputation” does not apply everywhere, but only in those cities and areas where it was introduced by local authorities. In particular, UTII can be introduced by a decision of the city duma, municipal council, meeting of representatives of a municipal district, etc. In areas where such acts have not been adopted, “imputation” does not apply. Find out if you have entered UTII system in your area or city, you can contact your tax office.

You also need to remember that “imputation” cannot be applied if the share of another organization is more than 25% or average number personnel in the previous year exceeded 100 people.

Patent tax system (PTS)

Advantages and disadvantages

The patent tax system (PSN, patent) can only be used by individual entrepreneurs. At the same time, PSN is similar to UTII: it is also valid only for certain types of activities and is used along with the general taxation system or simplified tax system.

The patent system has a number of notable advantages. Entrepreneurs on PSN do not compile and do not submit tax reporting. They simply buy a patent for a period of 1 month to a year and are exempt from further “communication” with tax authorities regarding this type of activity. The cost of a patent depends on the potential income set by local authorities. The actual income of the entrepreneur does not affect the cost of the patent.

But there are also disadvantages. Entrepreneurs on patent lead separate book accounting of income and expenses. The patent system does not exempt cash discipline, that is, taxpayers are required to maintain a cash book, fill out incoming and outgoing orders, etc. In addition, the amount of the patent is not reduced by insurance premiums. And finally, there is a limit on the number of employees - no more than 15 people and annual income should not exceed 60 million rubles.

How to switch to PSN

A patent application can be submitted in person (or through a representative), by mail or online. This must be done no later than 10 days before the start of the special regime.

“Newly created” entrepreneurs can submit documents for obtaining a patent simultaneously with documents for registering an individual entrepreneur. If an individual entrepreneur wants to switch to the patent system for two, three or more types of activities, he will have to obtain two, three or more patents. If an entrepreneur intends to apply the patent system in several regions, he is obliged to obtain patents in each of them.

Unified Agricultural Tax (USAT)

The Unified Agricultural Tax (USAT) is paid by organizations and individual entrepreneurs that are agricultural producers. These are the taxpayers who produce, process and sell agricultural products. There's one thing here important condition: the share of income from the sale of such products must be at least 70 percent of the income from the sale of all goods and services.

In general, the Unified Agricultural Tax is similar to a simplified taxation system. In general, organizations that charge a single agricultural tax are exempt from income tax, and entrepreneurs are exempt from personal income tax. In addition, companies do not pay property tax, and individual entrepreneurs do not pay property tax for individuals. Until 2019, both do not pay value added tax (except for VAT on imports).

Other taxes and fees must be paid in accordance with the general procedure. In particular, contributions to compulsory insurance must be made from employee salaries, and personal income tax must be withheld and transferred.

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Along with legal entities, individual entrepreneurs can choose a taxation regime. The systems differ in document flow, application restrictions and the number of taxes.

You can decide which form to choose:

During registration.
In the process of conducting business.

If the choice is made at registration, it is necessary to decide which taxation to apply before starting the paperwork.

Upon registration, the taxpayer is assigned a general taxation system. If an entrepreneur wishes to choose any of the special modes, he will need to tax authority send a notice. An individual entrepreneur has the opportunity to combine several taxation regimes - OSN and UTII, simplified tax system and UTII.

It is possible to determine which taxation is better with the help of specialists who have knowledge of the application, scope of obligations, and document flow of types of regimes. You can choose one of the forms or combine modes. Additionally, a business plan will allow you to determine which type is optimal.

Generally installed system

The general system is the most complex type of taxation of individual entrepreneurs, which has little in common with the regime of legal entities of the same name.

Accounting features:

An entrepreneur keeps records using a book of income and expenses. The principle of accounting is the operational formation of the result.
Each trade operation (production also has the end result of selling products) must be displayed on a separate line in the accounting book. For the operation, the cost price, VAT are displayed and profit is generated.

Accounting uses the cash method, in which income and expenses are accepted only after payment.

Positive aspects of using the mode:

There are no restrictions on the number, maximum size of property or turnover.
The taxpayer charges and pays VAT, which allows for a wide range of partners.
Low level of basic personal income tax – 13%. When losses occur, no tax is paid.

An entrepreneur can use a standard 2002 book of income and expenses or independently develop a journal. The individual entrepreneur can determine which form is best to use on his own.

Disadvantages of using taxation:

Complex accounting that requires the participation of competent accountants.
Lack of ability to carry forward losses to future periods.
A significant number of taxes - land, personal income tax, VAT, contributions to funds.

The general form of the regime is the best system for entrepreneurs who do not have significant turnover in commodity-money transactions. Convenient option for services or wholesale trade. The main advantage is that there is no need to pay tax in case of losses.

Using a simplified system

The mode can be selected upon registration or during the conduct of business from the new calendar year. At the same time, it is necessary to determine which form of simplified taxation to apply.

One of the schemes is used:

Income. The single tax is paid on the amount of revenue received. It is advantageous to use the form when costs are low, for example, in the case of providing services. The entrepreneur uses minimal accounting.
Income minus expenses. The tax base is formed from the difference between revenue and costs.

The tax scheme can be selected and changed from the new calendar year. Changing the form and choosing another scheme during the tax year is not permitted by law. You can determine which scheme is best to apply with the help of tax specialists or in a practical way.

System advantages:

Simplified accounting and document flow.
Possibility of choosing a taxation scheme. The transition to another form is carried out from the new calendar year.
No obligation to pay VAT.
Possibility to reduce taxes when paying contributions to funds.

The declaration is submitted once a year, taxes are paid quarterly.

Negative aspects of the simplified mode:

Automatic transfer of individual entrepreneurs to the general mode in case of exceeding the annual revenue limit with payment of all required taxes and reporting.
There are restrictions on use based on physical indicators.
You can include a closed list of expenses as part of your expenses.

A simplified system is the best option for running small and medium-sized businesses. The mode can be combined with UTII and PNS. When calculating the maximum physical indicators, the number and property of all combined regimes are taken into account.

Application of imputed income

The UTII mode is used for certain types of activities. The procedure is regulated by federal and regional legislation. Taxation is based on a physical indicator - number, footage and others.

Advantages of using the system:

No dependence of taxation on revenue.
The ability to combine the mode with other types.
No accounting requirements. During the activity, only physical indicator data are taken into account.
Possibility to reduce tax on contributions paid.

The form can be used from any month. The taxpayer must notify the tax office. Termination of the use of imputed income is also carried out upon application.

Negative aspects of the mode:

Tax payment is made regardless of the conduct of activities and receipt of revenue. Termination of obligations occurs upon submission of notice of termination of use of the regime.
The need to pay taxes quarterly.

The tax regime has been successfully applied in retail trade or services. Accounting type allows you to work without cash register equipment. The application is beneficial for entrepreneurs with significant turnover or lack of numbers.

Tax reduction in the simplified system and imputed income regime

When calculating unified taxes, an individual entrepreneur can reduce their amount by the amount of payments to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of payment of sick leave) for employees and their own contributions. The limit is set at 50%. Contributions must be paid to the budget.

Important! If an individual entrepreneur does not have employees, the tax reduction is carried out in in full entrepreneur's contributions to the Pension Fund and the Compulsory Medical Insurance Fund. The amounts must be paid to the budget. To reduce liabilities evenly, annual fees are paid quarterly.

Patent system

The regime is permitted for use only by individual entrepreneurs. You can obtain a patent for certain types of activities. The acquisition of rights is formalized for a period of one month to a year. The transition is carried out 10 days before the start of application after agreement with the tax office.

Advantages of a patent:

Ability to work simultaneously with other types of taxation.
No need for declaration.
Minor paperwork.
Possibility of payment in installments for a long period of registration (more than six months).

Attention! Conducting activities on a patent does not have the obligation to register and use cash registers in monetary circulation. When conducting business in retail trade, an individual entrepreneur may issue another document containing basic details. BSO forms are intended for the provision of services.

Disadvantages of the mode:

Loss of patent in case of late payment.
Restriction in the form of a maximum amount of income within a calendar year.
Application is possible only with a small number of employees (up to 15 people).
Refusal of a patent within the annual period makes it possible to use the system only from the new calendar year.
Possibility to use the patent only in the territory of the payment region.

Exceeding the revenue limit entails an automatic transition to the general taxation regime. The accrual of income tax for the patent period is reduced by previously made payments to the budget.

It is more profitable to choose a patent for individual entrepreneurs who want to minimize accounting documentation and refuse reporting. The list of permitted activities that allow the use of the regime is established by federal legislation. Regional authorities have the right to revise the list of types of activities and add their own types without removing those defined by federal laws.

Tax consultants can help you choose which system is right for an entrepreneur. In many ways, the type of taxation depends on the type of activity and planned business development. When choosing a form of accounting, restrictions on the types of regimes and the likelihood of exceeding the limit established by law are determined.

Attention! The limit value of physical indicators can be revised annually by law.

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 activities. For example, for a store, the correction factor will be the sales area.