Every person carrying out entrepreneurial activity is obliged to keep records of his income. In addition, his obligations include the calculation and payment of taxes, the amount of which depends on the declared tax regime. To choose the optimal system, you need to understand how the business will work. When deciding on a reporting system, you should take into account such factors as the estimated amount of income, standard equipment, type of activity.
General tax regime
The most labor-intensive and more extensive taxation system is the general one. When registering an individual entrepreneur, OSNO goes by default, that is, if the future entrepreneur does not apply for a different regime, he will automatically be included in it.
This mode is suitable for carrying out absolutely any activity. There are no restrictions on the amount of income, number of employees, retail space. But keeping records on OSNO is quite difficult. What taxes is calculated and paid by an entrepreneur who has chosen the general taxation system?
- VAT (up to 20%). To calculate this tax, you will have to keep a book of sales and purchases. All received and issued invoices are reflected here, VAT is highlighted. The accountant must calculate and transfer tax on a monthly basis. Every quarter, based on the results of the period, a declaration is submitted to the inspection. How is this tax calculated? Let's say an individual entrepreneur Kolosov sold goods in the amount of 150,000 rubles in May, on top of this amount he took 30,000 rubles of VAT from the counterparty. In the same month, he purchased materials in the amount of 55,000 rubles, paying 11,000 rubles to the VAT supplier. He must transfer to the budget 30,000-11,000 = 19,000 rubles.
- Personal income tax (13%). An entrepreneur, when paying personal income tax for himself, must first of all determine the basis for calculating the payment. To do this, he must deduct the costs incurred for conducting business from the amount of income and multiply the resulting number by 13%. Advance payments are transferred quarterly, and reports on amounts - once a year.
- Property tax (no more than 2%). Individual entrepreneurs have recently been obliged to calculate this tax. The object is the value of the property that is used by the entrepreneur to conduct business. Personal property that he does not use in his work is not included in the tax base.
Simplified taxation system
STS is a popular system among business owners. It is quite easy to keep records on it, but it is not suitable for everyone. If a businessman has an annual income of more than 150 million rubles or his staffing table has more than 100 employees, this tax regime is not available to him. An entrepreneur on the simplified tax system must not work with excisable goods, engage in insurance or provide banking services; it is not allowed to have a branch.
There are two ways to calculate tax according to the simplified tax system.
1. STS Income (6%). In this case, only income received from activities is used to determine the taxable base. You need to take into account absolutely all receipts to the account, to the cashier. It is possible to reduce the tax base by the amount of insurance premiums. The entrepreneur's accountant must keep a book of income, this is necessary so that the inspector can at any time request and familiarize himself with the documents confirming compliance with the income limit.
Let's look at an example. The entrepreneur Kovalev received an income of 52,600 rubles for the quarter. For himself, he transferred insurance premiums in the amount of 12,200 rubles. The tax will be calculated as follows: (52600-12200) * 6% = 2424 rubles.
2. STS Income minus expenses (15%). In this case, the owner of the company will have to take into account both his income and expenses for activities. To determine the basis for calculating contributions, it is necessary to deduct expenses from income and multiply the resulting value by 15%. If expenses are more than income, you will still have to transfer 1% of your income to the budget at the end of the year.
Example. Entrepreneur Kolosov for the quarter from his activities 80,600 rubles. The amount of expenses for 3 months amounted to 45,300 rubles. STS is calculated as follows: (80600-45300) * 15% = 5295 rubles.
On a quarterly basis, an entrepreneur needs to transfer tax to the simplified tax system, and at the end of the year, submit a declaration. In addition, the inspector may ask for a stitched, numbered D&R book. You do not need to sew it on a monthly basis; this can be done by closing the year.
A single tax on imputed income
UTII cannot be applied in practice by all entrepreneurs. The list of OKVED that fall under this special tax regime is listed in article 346.26 of the Tax Code of the Russian Federation.
The essence of this system is that contributions to the budget are calculated based on the estimated income, and not on the actual. That is, an entrepreneur can earn more than the established income, but he will pay tax at a fixed rate.
UTII cannot use individual entrepreneurs with more than 100 employees. Restrictions on physical parameters are also set. If an entrepreneur is engaged in retail or conducts activities in the field of catering, a room with an area of less than 150 square meters is suitable for UTII. meters. For enterprises working in the field of transportation, there is a limitation on transport units (no more than 20 vehicles).
The taxpayer has no obligation to keep records on this system. To calculate payments, you need to select a physical indicator. This can be: sales area, number of employees or vehicles, number of retail outlets or land plots.
To calculate the amount of contributions to the budget, you need to know the coefficients K1 and K2, as well as physical values. The first coefficient is determined by the Ministry of Economic Development, the second - by the local authorities.
To calculate the payment, use the formula: basic profitability * K1 * K2 * physical indicator * 7, 5-15%.
The UTII report is submitted every three months. Payments are paid to the budget also every 3 months.
Let's say the entrepreneur Kolosov is engaged in the transportation of people on the territory of Moscow. The first coefficient is 1, 915, the second - 1. The number of cars is taken as a physical indicator. Kolosov has 3 fixed-route taxis in total. Basic profitability of 6,000 rubles. The tax will be calculated: 6000 * 1, 915 * 1 * 3 = 34470 rubles.
Patent taxation system
Individual entrepreneurs do not bother with reporting on a patent, they do not count taxes. The amount to be paid for a patent is determined by the tax office. Under this regime, the individual entrepreneur is obliged to take into account income. By filing an application for a patent, the individual entrepreneur guarantees that he will pay for the patent (this is done in two payments). The tax inspector, in addition to saying the value of the patent, will indicate the dates of the payment. The entrepreneur will have to pay the specified amount.
The owner of the company can pay for a patent for a period of one month to a year. The list of activities that can get on the PSN is indicated in article 346.43 of the Tax Code of the Russian Federation.
There are some restrictions for this tax regime. An entrepreneur on the PSN cannot have more than 15 employees on the staff; his annual income should not exceed 60 million rubles.
With PSN, the amount of the patent is calculated based on the rate of 6%. Potential income is taken as the calculation base (in each district it is different). Individual entrepreneurs on PSN do not pay taxes, which are inherent in OSNO.
Unified agricultural tax
Agricultural entrepreneurs can choose the Unified Agricultural Tax. The advantage of this system is that they do not pay certain types of taxes. The tax rate in this case is set at 6%. The tax base is calculated on the basis of income and expenses.
Let's say Kolosov sold grain for 123,000 rubles. During the same period, he spent about 58,000 rubles. The tax will be calculated: (123000-58000) * 6% = 3900 rubles. A similar calculation should be done every six months.
In order not to be mistaken in choosing a tax regime, it is best to consult either professional accountants or tax inspectors.
