SP on OSNO what taxes does he pay? General taxation system for individual entrepreneurs: reporting

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

SP on OSNO what taxes does he pay? This question interests many citizens who want to try their hand at business. After all, there are different taxation systems in Russia. Each has its own advantages and disadvantages. In addition, taxes require mandatory declaration. Their frequency, as well as the number of reports, also depend on the system you choose. So what kind of taxes does an IP on OSNO pay? And how often? More on all this later.

General system

But first, let's find out whether it is worth choosing this system? It's not just that many entrepreneurs are simply trying to switch to the simplified tax system! Especially if they don't have any employees and any special expenses.

The thing is that the general taxation system includes a complete list of possible payments that only an individual entrepreneur has to pay. So, it is quite logical to believe that OSNO itself is quite complex. And this turns a lot of people off. However, this option is considered mainly by entrepreneurs who are engaged in sales and building a business, for example, at the international level.

Note, when you open the IP OSNO is automatically activated. That is, if you arethe statement at the beginning of the activity did not indicate a special taxation regime, you will work according to the general system. This is both good and bad. If you decide that this option suits you, then you can think about what taxes the IP pays on the OSNO. It's not that hard to understand.

Property

So, the first payment that is mandatory is the property tax. It is paid by all individual entrepreneurs, regardless of the taxation system. This may include transport and land taxes. So get ready - you will need to submit reports to the tax authorities on the property you own. This is important when you consider that sole proprietorships are themselves liable with property when they are in debt.

How often do you need to submit an IP for this type of OSNO reporting? Quarterly. Although some believe that no declarations are needed. This is not true. And we are talking about taxes on the property of individuals. You will be required to file an appropriate declaration quarterly by the 30th of the last month in the reporting period.

True, there is one caveat. When it comes to land or transport tax, you will have to report once a year. And at the same time, the pen alties must be paid before February 1. There is nothing difficult in this situation. The main thing to remember is that once a quarter (by the end of the month) there is a report for property, before February 1, land and transport taxes are paid by individual entrepreneurs.

If there are workers

What's next? Often, IP has some employees. And how easyguess, they will also have to report to the state. True, not too often. In most cases, declarations are annual. And all this paperwork only needs to be done once a year.

Report for employees (2-NDFL) must be filed by the end of the tax reporting period. Namely, until April 30 of each year following the report. That is, in 2013 you report for 2012, in 2014 - for 2013, and so on. There is nothing difficult in this. Although some individual entrepreneurs are exempt from this tax and the report as a whole.

For myself

When exactly are 2-personal income tax certificates not required from you? Then when you work on your own. IP on OSNO without employees is a fairly common occurrence, but in this situation it is better to switch to the simplified tax system. If you remain on the general system, be prepared to file a zero 2-NDFL declaration. It's not that hard.

The most important is the 3-NDFL IP report on the OSNO (and not only with the general system). This report, perhaps, should be submitted by all entrepreneurs, as well as individuals and organizations. This is done once a year.

It is easy to guess that you will have to meet the tax reporting period. More precisely, before April 30 of each year, you must submit a completed declaration, but individual entrepreneurs can pay the taxes themselves a little later. Up to what point? Until July 15 of each year. Nevertheless, many are trying to get rid of debts by 30.04. This option is called advance payments. In principle, it is very convenient - they reported and forgot about the debt.

PFR and FSS

SP on OSNO what taxes does it pay in addition to those already listed? For example, like any organization, as well as a citizen who is officially employed, you must pay fixed contributions to the Pension Fund and the Social Insurance Fund. These are obligatory payments from which it will not be possible to hide. No one at all.

At the same time, IP pays taxes (or rather, makes an appropriate report and makes payments) once a quarter. It can be difficult to calculate the exact amounts - after all, a lot depends on your income. Although there are fixed payments. They change and grow every year. It is advisable to submit such a report by the 25th day of each quarter.

Accounting for expenses and income

What else is required from an individual entrepreneur who has decided to choose a general taxation system? All of the above payments do not end there. Zero reporting of IP on OSNO, as we have already seen, also takes place. But in addition to it, once a year you will have to present a special book of accounting for expenses and income to the tax office. It is absent, as a rule, with the simplified tax system, when the entrepreneur works alone and does not have any expenses. Profit only.

When should I submit this book for a report? It is easy to guess that many annual payments must be declared by the end of the tax reporting period. So this red tape will burden you until April 30 of each year. Basically, it is very convenient. After all, as you can see, many reports must be drawn up and submitted to the appropriate authorities specifically tothis moment. So, you can literally deal with all the problems at once. Nothing difficult, right?

VAT

Perhaps one of the reasons to remain on the general taxation system is the presence of VAT on purchases and profit making by an entrepreneur. If you come across this term, then it was not in vain that you chose OSNO. The thing is that entrepreneurs have a VAT tax. It's mandatory, like everyone else.

True, reporting in this case will force you to try hard. Why? VAT tax is declared, as a rule, once a quarter. According to modern legislation, entrepreneurs are required to draw up a complete report by the 25th day of the last month. This sometimes makes you waste a lot of time and effort. So get ready. It turns out that you will have to submit a VAT report to the tax office 4 times a year. Not so much actually. Although, given that entrepreneurs already have enough paperwork, even one additional report can bring a lot of inconvenience.

First income

SP on OSNO what taxes does he pay? Without fail, in addition to the options already listed, you will need to declare your first income. To do this, you will have to draw up a report 4-NDFL. It is served only once. But if your profit decreases or increases by 50% in a year, you will have to draw up this report again.

Until what date do you need to declare? Here you need to hurry. After all, certificate 4-NDFLmust be submitted to the tax office by the 5th day of the month following the one in which you received your first income. In principle, there is nothing special about this. Just a first profit report. In practice, re-submission of 4-personal income tax is usually not required, only as a last resort, which is rare.

May need

Well, we have de alt with possible reports and taxes. But now what to do next? What kind of documents can be useful when compiling reports? Their list is varied, it can be extremely difficult to decide. Can be prepared for any occasion:

• details of IP (entrepreneur's passport);
• information about employees (if any, their passport data);
• income certificates (checks, contracts, and so on);
• expense documents (any);
• certificates of ownership;
• PTS (for transport tax);
• TIN.

In principle, this is usually enough. As soon as the list of documents is ready, draw up reports within the specified deadlines. It is better to do this using a computer - there all the fields required to fill out are signed in plain language, which helps to quickly deal with the process. In addition, after you enter all the necessary data, the declaration will be generated automatically. All that remains is to file it with the tax office.

As you can see, SP on OSNO pays quite a lot of taxes. And there is more than enough paperwork here. After all, the general system of taxation is a complete list of possible payments. Therefore, many try to work on the simplified tax system. As already mentioned, this is just a great option for those who operate alone. With the "simplification" you must report for income once a year, and once a quarter - make deductions to the Social Insurance Fund and the Pension Fund of the Russian Federation.