Changes in tax legislation, the system of calculating and paying taxes by individual entrepreneurs (IE) occur quite often. But the list of the main taxes paid according to the general taxation system (OSN) remains unchanged - this is personal income tax with a rate of 13% and VAT, where the rates are 0, 10 and 18%.
It is necessary
Tax Code of the Russian Federation
Instructions
Step 1
Today, individual entrepreneurs in Russia use one of three taxation regimes in their activities: the unified imputed income tax (UTII), the simplified system (STS) and the patent taxation system, which began to operate on January 1, 2013 instead of the STS on the basis of a patent.
Step 2
The single tax on imputed income is paid by those individual entrepreneurs who are engaged in certain types of activities in some constituent entities of the Russian Federation. Since 2013, the entrepreneur has the right to decide independently whether to use UTII in his activities. This tax is calculated not on the amount of the actual profit received, but on the so-called imputed income. This is a notional estimate that takes into account all factors that may affect it. Regardless of whether you made a profit or worked at a loss for yourself, you need to pay 15% of the imputed income to the state income. Applying UTII, you are exempt from paying other taxes: VAT, profit, property.
Step 3
Using the simplified tax system in your business, you will not pay VAT and personal income tax, and when calculating property tax, you should take into account only the one that is not used in your business. In this case, you yourself can choose what will be the taxable base for you: you will pay 6% from income, and 15% from the difference between income and expenses. With this scheme, in different constituent entities of the Russian Federation, the rate can range from 5 to 15%. Using the simplified tax system, you also pay salary taxes to employees - monthly, advance payments - quarterly, and a fixed contribution - until December 31 of the current year.
Step 4
The general procedure established for individual entrepreneurs working on the USN system on the basis of a patent has been preserved. You will need to pay the cost of the patent, this amount will replace all other tax deductions to the budget.
