For a successful entrepreneurial activity, it is necessary to choose the correct tax regime, as well as to know the features of each of them. There are several modes: general, special in the form of a simplified system, ESHN, UTII.
Instructions
Step 1
To correctly determine the tax regime, you need to make sure that your type of activity does not fall under UTII. In other cases, you can be on the general mode or on the simplified tax system. The taxation regimes provided by the state differ depending on what taxes must be paid and what financial statements must be kept by the payer.
Step 2
General tax regime.
This mode is intended for an individual entrepreneur. These are income tax for individuals, value added tax and property tax. And also for organizations it is property tax, VAT and income tax.
Step 3
Unified agricultural tax.
This tax is 6 percent less expenses. Designed for agricultural producers. The tax includes personal income tax (PIT), VAT and income tax. You can switch to this taxation regime within five days from the beginning of the calendar year or from the moment of registration.
Step 4
Single tax on temporary income.
The peculiarity of this regime is that the amount of the tax paid depends on certain physical indicators, and not on real profits. The tax is established by the Tax Code of the Russian Federation. If UTII is adopted on the territory by regulatory legal acts of local authorities, then it is mandatory. If you have started an activity subject to this tax, you must register as a payer with the relevant authorities within five days from the beginning of such activity. The single tax can also be applied together with the general regime and the simplified tax system.
Step 5
STS is a special tax regime in the form of a simplified system. There are two types of STS: 6 percent of income and 15 percent minus expenses. The tax includes personal income tax, VAT and property tax. The transition to a simplified system is voluntary. If the transfer application has not been submitted by the payer, he is automatically considered in the general regime. There is also a USN based on a patent. This regime can only be applied by individual entrepreneurs. If you are an individual entrepreneur, and if you have not switched to the simplified tax system, you will have to pay personal income tax, which is 13 percent of the amount of income.
