Forms of taxation for individual entrepreneurs

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

What forms of taxation exist in Russia? What should an individual entrepreneur choose in this or that case? Understanding all this is not as difficult as it seems. In fact, there are several taxation systems in the country. But there are many different payments. It is to them that attention should be paid. So how can an individual entrepreneur pay taxes? What do you need to choose one or another form of taxation? What are the pros and cons of each scenario? And which systems are most in demand among citizens? It is not so difficult to answer all this. It is enough to know a little information about each form of taxation. And based on the information received, stop at one option or another.

General list

So, the first step is to understand what the future entrepreneur can choose from. What forms of taxation take place in Russia? The thing is that each scenario has its own characteristics. And if they are not taken into account, you can not only "burn out" with the business, but also remain indebted tostate.

What are the forms of paying taxes? Individual entrepreneurs can use one of the following systems:

• common system (BASIC);
• "simplified" (USN);
• "imputation" (UTII);
• ESKhN;
• patent.

As a rule, patents have been in great demand lately, as well as a simplified system. But why? What are the features of each option? And how can you change the tax payment system in Russia after registering an IP?

BASIC

So, the first option is BASIC. Forms of taxation for individual entrepreneurs are selected depending on the business. After all, not always one or another option is considered profitable. Therefore, you should pay attention to the features of each offer.

The general system of taxation is the most common option. It can always be used. Usually set to "default". That is, if a citizen does not indicate a special regime for paying taxes, he will automatically conduct business according to the general system.

In order to choose the right form of conducting IP, you need to see what cash payments are supposed to be made in a particular case. Under OSNO, citizens pay:

• tax on property owned by an entrepreneur and involved in business;
• VAT on goods and services sold (18% value);
• income tax (organizations pay 20% of the total amount of money in 2016, IP- 13%).

Plus everything will have to pay contributions to the Pension Fund of Russia. This payment is obligatory for all taxation systems. Only in some cases it is not. This factor should be considered.

Pros-cons BASIC

Forms of taxation in Russia are already known. But what are the pros and cons of each option? The general system, as already seen, requires the payment of a large amount of money. This option is not suitable for small businesses with low incomes.

Most often used by sellers because of VAT. After all, then you can reduce the amount of money paid to suppliers. BASIC requires detailed reporting, accompanied by serious paperwork.

As practice shows, this option is perfect for individual entrepreneurs who plan to engage in wholesale trade. As an analogue - work with large firms that have a connection with VAT. Otherwise, other forms of taxation for individual entrepreneurs are recommended.

ECHN

For example, you can pay attention to ESHN. This is the least common cash payment system. It applies only when it comes to business related to agricultural activities. Or rather, with production.

Requires serious paperwork, is practically not in demand. Therefore, it is enough for entrepreneurs to know about the existence of such a form of taxation. And no more. In practice, a single agricultural tax occurs in isolated cases. He became especially unpopular afterintroduction of patents. Now ESHN is the most unsuccessful system. That is why it makes no sense to paint it in detail.

Imputation

The next option is a single tax on imputed income. This form of taxation is popularly called "imputation". It is not in the greatest demand. And all this is due to the fact that far from all types of businesses are allowed to choose UTII.

It is easy to guess that this option implies that certain taxes will be paid. Forms of taxation, depending on a particular case, allow the payment of different pen alties. What taxes are paid with UTII?

He's the only one. That is what is called - a single tax on imputed income. By analogy with the system. Replaces taxes on property, income and VAT. The payment is set according to the type of business.

Advantages and disadvantages of "imputation"

An entrepreneur can choose the form of taxation almost at any time. What are the pros and cons of UTII? Who is recommended to use this type of tax payment and when?

The thing is that only paperwork, as well as detailed reporting, are among the minuses. You have to fill out a lot of documents, keep quarterly reports, and all this despite the fact that only one tax is paid.

Only small companies can choose UTII. If the share of another organization in the business is more than 25% or the corporation employs more than 100 employees, the "imputation" is notapplied. This is prohibited.

The advantages include the lack of dependence on income, as well as the possibility of reducing insurance premiums at the expense of their subordinates. UTII is selected when possible.

About patents

This is such an interesting UTII form. Entrepreneurs pay close attention to the taxation system in Russia. Indeed, depending on the type of tax payment chosen, the success of a business often depends. More precisely, what will be the profit of the entrepreneur.

The modern version is the patent system. Perhaps the most successful option for those who want to try themselves in a particular business. Implies the actual absence of taxes. It is somewhat similar to UTII - it is valid only for certain types of activities.

Citizen using this system must buy a patent for a certain period. And then calmly conduct business. This option does not imply any more features.

Choose whether to patent

Forms of taxation in Russia - this is what is given serious attention. Attention should be paid to patents if the activity in principle allows the use of this system. What are the pros and cons of this scenario?

Disadvantages - this is the limited validity of the patent, the different cost of the document in certain regions, the impossibility of acquiring the appropriate permit for the entire business. Only certain areas allow you to choose this form of tax payment.

The patent system has more advantages. Minimum paperwork, noadditional taxes and fees. A patent is paid, then only a special ledger is kept. It is good to use such a system to test your strength. You can buy a patent for just a month and then see if you can build a business or not.

USN

The most popular business option for individual entrepreneurs is a simplified form of taxation. This option is common among novice businessmen and entrepreneurs. Allows you to pay the minimum amount of money. At the same time, it is far from suitable for all types of activities.

In general, there are no restrictions for the simplified tax system. But in some cases, this option is considered extremely unprofitable. As a rule, entrepreneurs make several payments:

• income tax;
• insurance premiums.

Taxes are paid once a year, reporting is also submitted once every 12 months, at the end of the tax reporting period. "Simplified" may require a different amount of money. It all depends on the expenses and income of the entrepreneur.

From profits and costs

What is interesting about the studied tax form? The simplified taxation system is the most popular choice among entrepreneurs. Now patents are used along with the simplified tax system.

It has already been said that "simplified" may require a variety of amounts of money. A lot depends on expenses and income. This form of taxation uses two systems:

1. Income payments. It is applied in the absence of expenses or in case of theirinsignificance. In this case, you will have to pay the state 6% of the annual profit.
2. Income-expense payments. Used to reduce the tax base through spending. From 5 to 15% of the profit is paid, which remains after deductions. Check each region for exact information.

Most often self-employed entrepreneurs use the first option. That is why many associate the simplified tax system with taxes of 6%. The most profitable system for start-up entrepreneurs. The transition to a simplified system is familiar to many.

Select or move

How to choose or switch to one or another taxation system? In general, this action, as a rule, is carried out directly when registering a citizen as an individual entrepreneur. A pre-selected tax payment system brings minimal inconvenience. Therefore, it is recommended to immediately decide which option suits the business. As a rule, citizens are engaged in registration of individual entrepreneurs when they know exactly according to which scheme they will pay taxes. Usually, one or another mode of payment of tax contributions is indicated in the registration application. But you can choose one form or another at almost any point in your business.

What restrictions are imposed in this case? The thing is that:

1. OSNO will be automatically applied if the citizen did not specify a special regime when opening an IP.
2. The transition to a simplified form of taxation is possible within 30 days from the date of opening a business. Such a rulevalid to use the simplified tax system in the year the case was opened. Or until December 31 - then the "simplification" will be valid next year. And at first you will have to work on the BASIC.
3. UTII opens within 5 days of opening a business. To be more precise, from the opening of IP. Attention, there are some restrictions. It is recommended to learn about them in each region separately.
4. Patents are purchased in advance. If a person wants to open an individual entrepreneur and use the patent system, then 10 days before registration, you must contact the tax office with a corresponding application. The next step is to pay for the document. And only then business activity is formalized.
5. ESKhN, as a rule, is registered within a month from the date of opening of the IP. After the introduction of patents, almost never occurs in practice.

So what to choose

So what form of taxation should an individual entrepreneur choose? As practice shows, the USN with 6% taxes, as well as patents, are in great demand. Next comes UTII. A BASIC choice is recommended when it comes to active wholesale sales, as well as working with companies with VAT.

In fact, every entrepreneur must decide for himself what will be beneficial for a particular activity. Beginners can be advised to start using a patent. And already based on the experience gained, open activities for one form or another of taxation. This is a good option that allows you to check how the business willsuccessful.

If a person plans to work for himself, without subordinates, "simplification" is recommended. Or leave a patent - here it’s already whatever the entrepreneur wants. It is far from always possible to choose a patent system for paying taxes. But if there is such a chance, it is better to use it to test your own strength.