Most individual entrepreneurs belong to small businesses, therefore, the most profitable for them is the use of the simplified tax system. This system is optimal both in terms of tax burden and bookkeeping.
It is necessary
- - registration of an individual as an individual entrepreneur;
- - application for the transition to the simplified tax system.
Instructions
Step 1
The transition to the simplified tax system is of a notification nature and is not applied by default. Before expressing his desire to apply the simplified tax system, an entrepreneur needs to decide on the most optimal tax system for himself. He can choose the simplified tax system with a tax object "income" with a rate of 6%, or "income minus expenses" with a base rate of 15%.
Step 2
You can switch to using the simplified tax system when registering a new individual entrepreneur, or from the beginning of next year. So, in order for an entrepreneur to be able to apply the simplified tax system in 2014, he had to submit a notification in the form No. 26.2-1 before December 31, 2013. The notification must be drawn up in 2 copies, one of which will be a confirmation of the beginning of the application of the simplified tax system. …
Step 3
All entrepreneurs who work for the simplified tax system must apply the cash method of recognizing income. Therefore, they must register with the tax cash register and issue cash receipts to all buyers when they purchase with cash. Another option is to organize the acceptance of non-cash payments. For this, the individual entrepreneur must have his own current account, which he can open in any bank.
Step 4
Working for the simplified tax system, an entrepreneur does not submit any reports on the payment and calculation of tax during the year. All reports are submitted to the appropriate funds only if the individual entrepreneur has hired workers. The declaration under the simplified tax system is submitted at the end of the year until March 31. An individual entrepreneur only has to pay advance tax payments every quarter. The amount of tax is determined on an accrual basis and depends on the tax rate. If an individual entrepreneur does not have employees, then applying the simplified tax system income, he can reduce the amount of taxes by up to 100%.
Step 5
Before January 20, individual entrepreneurs must submit information on the average headcount.
Step 6
Accounting for an individual entrepreneur on the simplified tax system is reduced to maintaining a KUDIR, as well as observing cash discipline and filling out the cash book.
Step 7
Also, an individual entrepreneur, regardless of the presence of activities and financial results, must pay fixed payments to the FIU. Their size changes every year. In 2014, their size for individual entrepreneurs with an income of less than 300 thousand rubles. will amount to 20,727.53 rubles.
