What taxation system can an individual entrepreneur apply: USN, ESHN, patent, OSNO

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

Today we have to find out what taxation system an individual entrepreneur can apply. Moreover, it is also best to understand which scenario is most suitable for entrepreneurs to run their own business. In general, the issue of business is closely related to taxes. Depending on your activity, this or that alignment will be beneficial. But in practice it turns out that one of the systems is used more often. Why? Which? About all this further. Do not think that it is so easy to make a choice. Yes, and the transition from one system to another, just like the registration of an individual as an entrepreneur, requires certain conditions and manipulations. You also need to know about them. Maybe you can't choose some tax systems for yourself!

Tough choice

In general, the issue of taxes in Russia is extremely delicate. It plays a huge role in any activity. And if you decide to start your own business, you need tothink about what system of taxation an individual entrepreneur can apply. There is a wide range of options available here. Before you engage in the registration of entrepreneurial activities, you should decide on the issue of taxes. You can later, but if you take care of it in advance, then you will be spared most of the problems in the future.

By the way, from year to year in Russia for individual entrepreneurs, the taxation systems undergo changes, and are also supplemented with some special options. For example, patents have recently been introduced. This is a new system that is already in great demand in some situations. More about her a little later. In any case, you should know that the choice of tax payment system is up to you. It's not as simple as it seems. Weigh all the pros and cons of each system, only then submit documents for IP (registration).

Options

As already mentioned, there are a lot of options for the development of events. Do you think what system of taxation can be applied by an individual entrepreneur? To be honest, this is a difficult question. If you do not go into the details and subtleties of the question, then you can answer simply and without problems - any.

In other words, an individual entrepreneur has every right to freedom of choice of the taxation system when opening a company. Or at any time after the execution of the relevant documents. There are limitations, but they are not so significant in practice. Especially when you consider that now many are registered as entrepreneurs.

So what system of taxation canapply IP? Recently, the list of possible options has increased. And now in Russia you can choose one of the following systems:

• general (BASIC);
• simplified (USN, "simplified");
• patent;
• single tax on imputed income (UTII, "imputation");
• single agricultural tax (called UAT).

As already mentioned, each alignment has its own advantages and disadvantages. Some options are used most often in practice. But where can you stop? What are the features of the listed types of taxation systems for individual entrepreneurs? In what cases is it better to open your own business according to one scheme or another? What will it take?

General system

Let's start with the most obvious and common scenario. The thing is that the general taxation system for an individual entrepreneur is the main direction that occurs in practice. As a rule, if you do not specify any special system when opening a business, then by default you will conduct all settlements with the state according to the OSNO. In principle, the option is not bad for most activities. No need to once again delve into the intricacies of design, as well as the direction of your work. The general system, in fact, has no restrictions. That is, any entrepreneur is able to open his own business and work according to this scheme all the time.

What are the pros and cons here? If you are thinking about what taxation system an individual entrepreneur can apply, and then decide to apply for a general one, contactattention should be paid to many factors. Among the advantages is the absence of a headache in collecting the necessary documents when starting a business, and there are also no restrictions on the type of activity. This pleases many.

Also, the amount of taxes is allocated here. Usually for individual entrepreneurs it is set not too large, and fixed - 13% of income. For organizations, a "bar" is set at 20% of your earnings.

Disadvantages BASIC

Not everyone benefits from this option. If you own property, you will also have to pay taxes on it. Moreover, the so-called VAT appears - a payment that you must make from the sold goods and services. At the moment, the "bar" is set at 18%. That is, the expenses for OSNO are more than enough. Sometimes even only losses, not profits.

In addition, for reporting you need to constantly keep a special ledger. Individual entrepreneurs who work on the OSNO and do not submit the relevant document on time will have huge problems. So, this feature is also necessary to take into account if you decide to find out which taxation system an individual entrepreneur can apply, as well as which option will be beneficial for you.

By the way, VAT is usually the deciding factor. Usually OSNO is used in retail and wholesale trade, in other cases, you should look at special forms of taxation. They will do you more good. Remember - if you do not specify any special mode when registering, then "by default" you will haveBASIC.

Impure

The next rather profitable option is the use of the so-called "imputation". In practice, recently it is quite rare, but it does occur. This is a special taxation for individual entrepreneurs. The types of activities that can be carried out under this scheme are prescribed in the Tax Code of the Russian Federation. So, this kind of calculation is not available to everyone. Thus, every year you should be interested in what activity involves opening an IP with UTII.

The advantages of this option are visible to the naked eye. "Vmenenka" directly depends on your business and its components. The maximum percentage of profit is set at 15%. A lot depends on the size of your business. Not suitable for individual entrepreneurs who "run" a huge business.

In 2016, conditions were adopted according to which UTII payments can be regulated at the regional level. So, some activities require only 7.5% of the profits, and some almost 2 times more - 15%.

Cons and limitations

True, there are some negative points in UTII. As already mentioned, not everyone has the opportunity to work according to this scheme. This means that you will have to constantly look to ensure that your activity is included in the appropriate list in the Tax Code. And just in case, keep a "fallback" action.

In addition, if you are running a business in shares, then "imputation" cannot be applied if you own less than 25%"affairs". These are the restrictions currently in place.

What system of taxation can an individual entrepreneur apply? UTII is not suitable for those who open a large business. Entrepreneurs who have more than 100 employees as employees are not eligible for registration of this option. Otherwise, you can try to work with this system.

By the way, a small plus that was forgotten - you can not use the cash register when making payments. But you still have to keep some kind of reporting. The taxpayer here has the right to choose the option on their own. Usually they just keep paychecks and checks, sometimes they keep a record book.

Patents

Recently, patent taxation for individual entrepreneurs has been introduced. It was it that began to attract many citizens to open their own business. Just do not think that this option is ideal. It, like all other layouts, has its pros and cons.

For example, among the main advantages stands out the complete exemption from tax payments. It is enough to buy a patent - and you can work in a certain area without any monetary pen alties. All that is required in this scenario is the maintenance of a special book of records that you will need in the future.

That is, patents are the actual purchase of a business of one direction or another for a certain period. This system is very good for beginners - the minimum validity period of the document is 1 month. You can try your hand at this or that business, and then renew the patent or not do business at all. From the cash registertechnology entrepreneurs in this situation are released. Work on the principle of "bought and forgotten".

Not for everyone

True, this alignment also has enough shortcomings. First, it should immediately be noted that restrictions are imposed on activities. This means that not everyone has the right to buy patents and work on them. The exact lists are prescribed in the Tax Code, and sometimes certain regions have their own restrictions. They need to be recognized from year to year in the tax authorities.

Also, organizations with more than 15 people cannot apply for patents. And at the same time, your income per year should not exceed 60 million. Otherwise, the patent simply will not be valid.

Another disadvantage is the cost of the document. It is established separately in each region for specific types of activities. This is both good and not so good. But most often this feature is not talked about in the best light.

ECHN

The next option that may be is ESHN. This tax is not very common among entrepreneurs. So, it's not worth focusing too much on it. The thing is that this option is chosen only when it comes to the production and sale of agricultural products.

In this case, you will have to pay the difference in the form of "income-expenses". More precisely, 6% of the amount received. In principle, given the narrow focus of the system, it can be applied. Especially if it matches your activity.

But keep in mind - you cannot use this right if the size of the organization (number of subordinates) exceeds 300 people. In such a scenario, ESHN does not take place. So, in practice, this option is practically not considered.

Simplified

OSNO and STS are two types of taxation that are most often found in real life. If we have already de alt with the general system, then we have not yet de alt with the simplified one. In fact, this alignment is in great demand at the moment among entrepreneurs.

Why? The point is that it is very easy and simple to work according to the "simplification". You are exempt from cash reporting, but in general you must somehow record your income. Usually an account book is sufficient. At the same time, such entrepreneurs have to pay only one tax - for the income received. Reporting is annual, payment is usually made by April 30th.

VAT is not charged for USN. This is a huge advantage that pleases many. In addition, the amount of the ordinary tax is fixed. It is currently set to either 6% or 15%. That is, in fact, once a year with the "simplification" you have to give only 6-15% of your profit. And, of course, make all fixed payments to the Pension Fund (no one is exempt from them). So, this alignment pleases many. VAT under the simplified tax system, as already mentioned, is absent. And all the other "expenses" too.

Of the shortcomings, only limitations on activities and features of the system can be distinguished whenhigh profit. Not everyone is eligible to use the simplified tax system - find out the exact list in your region. Also note - if you have a profit of more than 300 thousand rubles a year, then you will additionally have to pay 1% of the amount earned as a tax. An insignificant drawback, given all the advantages that "simplification" gives. Taxation of IP (STS) when a person is engaged in private business is the best choice!

How to design

Well, the last thing you need to know now is the rules for registering an individual as an entrepreneur. And what you need to use the special tax regimes. It has already been said that in some cases nothing will be required of you. In order to open an individual entrepreneur, present it to the tax office:

• TIN;
• passport (with copies);
• application for the opening of IP;
• application of the established form for the use of a special taxation system (2 copies);
• receipt of payment of the state fee (800 rubles for 2016).

Basically, that's all. Documents for individual entrepreneurs are ready, you can submit them and receive a certificate of registration. At the same time, please note that if you have not specified any special taxation system, the general one will be selected. "Simplified" must be selected within 30 days from the date of registration (in order to apply this system in the current year) or until December 31, you must submit an application to use it next year. UTII is issued within 5 days after the startyour activity, the same rule applies to other systems. There is nothing difficult in this. It is better to immediately choose the option of reporting to the state.

Now it is clear what taxation system an individual entrepreneur can apply. In general, if you work alone (or in a small group), and VAT payment is not important to you, it is advisable to choose the simplified tax system. This is the best option that saves the taxpayer from unnecessary problems and paperwork.