An important point when registering as an individual entrepreneur is the choice of the optimal taxation system. Each of them has its own characteristics, differs in terms of payment, reporting forms. Private entrepreneurs are also not exempt from additional taxes: land, water, social, transport, excise, state duties and others.
It is necessary
- - registration documents;
- - the choice of the taxation system;
- - tax returns.
Instructions
Step 1
Within five calendar days from the date of registration as an individual entrepreneur with the tax authority, you have the right to write an application for the transition to a simplified or imputed taxation system. By default, if such an application is not received, each legal entity must pay taxes according to the general system.
Step 2
To choose a taxation system, you need to decide what you will do and how it will be more profitable for you to pay taxes. When choosing, it should be borne in mind that not every taxation system is suitable for different types of activities. For example, organizations for the activities of which it is envisaged to obtain a license and pay additional tax fees can only use the general taxation system.
Step 3
For trade, consumer services and catering (if you do not sell spirits), the imputed income tax is ideal, which is levied in equal payments depending on the number of square meters in the occupied space. For other activities that are not subject to licensing, a simplified taxation system is suitable. At the same time, you can contribute 6 percent of the turnover to the treasury, which is beneficial at low costs (services), or 15 percent of the profit. For enterprises producing agricultural products, a unified agricultural tax is provided.
Step 4
Depending on the type of taxation, declarations are submitted to the tax authority at the place of registration of an individual entrepreneur once a quarter, or once a year. The amounts of taxes indicated in them are entered into the state treasury. In addition, even with a simplified and imputed taxation system, an individual entrepreneur pays insurance and pension contributions in full.
