The amount of taxes that a small business entity applying the simplified tax system must pay depends on the amount of income and the object of taxation. If there is no income, there is nothing to pay tax from. But this does not exempt from a number of obligations to the state, including financial ones.
It is necessary
- - zero tax reporting;
- - money to pay contributions to off-budget funds.
Instructions
Step 1
The current legislation offers three options for a simplified taxation system. In the first, the object of taxation is the entire comprehensive income for the year. In the second, the difference between income and expenses. And if there are more expenses than income, there is nothing to pay tax from either.
The USN based on a patent differs in that the entrepreneur must pay the cost of this very patent, regardless of whether he had income during the period for which he acquired the patent or not. The presence and absence of income and their size also do not affect the value of the patent.
Step 2
However, along with income, entrepreneurs must make contributions to off-budget funds. This amount is fixed and neither its size depends on income (in 2011, about 16 thousand rubles and increases annually), nor the obligation to pay it: while a person is listed as an individual entrepreneur, he must pay this money by choice, quarterly or once a year. …
Which option to choose, in the absence of income, does not matter. If available and the quarterly payment can be reduced. If there is nothing to pay them for, there is nothing to reduce either.
Step 3
In addition, the lack of income does not relieve an entrepreneur from the obligation to submit tax returns on time. Once a year, he must submit a declaration and information on the average number of employees (including in their absence) and certify the income and expense book with the tax inspectorate. If there is no income, all these documents are submitted as zero. Entrepreneurs applying the patent-based simplification do not have to submit a declaration and information on the average number of employees, but they are also required to maintain and certify a book of income and expenses.
Step 4
If a small business or entrepreneur has employees, the lack of income does not in any way affect the employer's obligation to deduct personal income tax from their salaries and make contributions to off-budget funds for them. All this is done in a general manner - the same as in the presence of income.
