The taxes that the individual entrepreneur pays and the algorithm for calculating them depend on the applied taxation system - STS, UTII or OSNO. Regardless of it, every entrepreneur is also obliged to make contributions to the FIU.
How to calculate taxes for individual entrepreneurs on the simplified tax system
For individual entrepreneurs using the simplified tax system, all taxes are replaced by one - a single tax. The object for determining the amount of tax can be income or income minus expenses. An individual entrepreneur can choose the object of taxation on his own, based on the criteria of economic feasibility.
The single tax of the simplified tax system is calculated as follows: tax rate * tax base.
The tax rate varies depending on the object of taxation. With the object of taxation "income" it is 6%. The income received (income of individual entrepreneurs) acts as a tax base. Any kind of expenses are not taken into account. Individual entrepreneurs on the simplified taxation system-6% can reduce the tax on paid insurance premiums for themselves and employees in the Pension Fund of the Russian Federation, the MHIF and the Social Insurance Fund. If an individual entrepreneur has employees, then the maximum deduction amount is 50%, if not, then he can completely reduce the tax (by 100%).
An example of calculating the tax simplified tax system for individual entrepreneurs without employees. The income of the individual entrepreneur for the year amounted to 300,000 rubles, contributions to the Pension Fund - 20,727, 53 rubles. The amount of tax payable is equal to 300,000 * 0, 06 = 18,000 - 20,753, 53 = 0. It turns out that you do not need to pay tax, because contributions are greater than the amount of the calculated tax.
An example of calculating the tax simplified tax system for individual entrepreneurs with employees. The income of the individual entrepreneur for the year amounted to 1,000,000 rubles, contributions to the Pension Fund for employees - 120,000 rubles. The tax amount is equal to 100,000 * 0, 06 = 60,000. It can be reduced by contributions only by 50%, ie. you need to pay 30,000.
If the object is “income-expenses”, the base rate is 15% (in some regions - from 5 to 15% for individual entrepreneurs engaged in certain types of activities). For individual entrepreneurs on the simplified taxation system-15%, confirmed expenses are taken into account, i.e. the tax base is not revenue, but the profit of an individual entrepreneur. All income and expenses are determined on an accrual basis from the beginning of the year. There is an important rule: if the minimum tax (1% of turnover) is higher than the calculated one, it must be paid.
An example of calculating the tax for individual entrepreneurs on the simplified taxation system-15%. The income of the individual entrepreneur amounted to 2,000,000 rubles, documented expenses - 1,200,000. The tax base is (2,000,000 - 1,200,000) = 800,000. The amount of tax = 800,000 * 0, 15 = 120,000 rubles. At the same time, the minimum tax = 2,000,000 * 0.01 = 20,000 rubles, which is less than the calculated tax. Accordingly, it is necessary to pay 120,000 rubles to the budget.
How to calculate taxes for individual entrepreneurs on OSNO
Individual entrepreneurs on OSNO pay personal income tax and VAT. Personal income tax 13% is paid from the difference between income and documented expenses (professional deductions). In case of impossibility of documentary confirmation, income can be reduced by the standard of costs (20% of the amount of income).
For example, the income of the individual entrepreneur left 50,000 rubles, expenses - 30,000 rubles. Personal income tax payable - (50,000 - 30,000) * 0.13 = 2,600.
VAT is calculated as follows: the amount of income divided by 118 and multiplied by 18 is VAT "assessed". Set-off VAT is calculated based on invoices received from suppliers. Amount of VAT payable = "amount to be charged" minus "amount to be offset".
How to calculate the taxes of individual entrepreneurs on UTII
When calculating the amount of UTII, real income does not matter, taxpayers are guided by the amount of imputed income, which is spelled out in the Tax Code of the Russian Federation. UTII can be applied only in relation to certain types of activities. Among them are retail trade, consumer services, parking lots, etc.
The calculation of UTII is made according to the following formula: (tax base * tax rate * К1 * К2) - insurance contributions. The tax rate in this case is 15%. The basic profitability is adjusted in accordance with the deflator coefficients (K1 - common for all and K2 - is set at the regional level). Individual entrepreneurs without employees reduce UTII by 100% of paid contributions, with employees - by 50%.
The tax base is calculated for each type of activity individually, this is the amount of imputed income. In general terms, the formula looks like this: imputed income = basic return * physical indicator. The physical indicator can be, for example, the size of the sales area or the number of employees. UTII is paid every quarter.
An example of tax calculation. The individual entrepreneur is engaged in the provision of personal services, the basic profitability is set at 7,500 rubles. per month. The number of employees acts as a physical indicator - there are 5 of them for individual entrepreneurs. (with him - 6). The coefficient k1 is 1, 569, k2 - 0, 52. The volume of paid insurance premiums for the quarter - 49,500 rubles. UTII tax for the quarter = tax base (7500 * 3 * 1.569 * 0.52 * 6) * 0.15 = 110 144 * 0.15 = 16 522 p. Further, it is necessary to reduce the tax by 50%, 8261 rubles. - the amount of tax payable.
