Today, you and I have to find out which tax system a private entrepreneur can apply. Moreover, it is best to also understand which scenario is most suitable for entrepreneurs to conduct their own business. In general, the issue of business is closely related to taxes. Depending on your activity, this or that alignment will be favorable. But in practice it turns out that one of the systems is used more often. Why? Which one? About all this further. Do not think that it is so easy to make a choice. And the transition from one system to another, just like registering an individual as an entrepreneur, requires certain conditions and manipulations. You need to find out about them too. Maybe you can not choose some tax system for yourself!
Difficult choice
In general, the tax issue in Russia is extremely delicate. It plays a huge role for any activity. And if you decide to start your own business, you need to think carefully about which tax system a private entrepreneur can apply. It provides a wide range of options. Before you engage in the design of entrepreneurial activity, you should decide on the issue of taxes. You can do it later, but if you worry about this in advance, then you will be spared most of the problems in the future.
By the way, from year to year in Russia for IP tax systems suffer changes and are also supplemented by some special options. So, for example, patents have recently been introduced. This is a new system that is already in great demand in some situations. More about it a little later. In any case, be aware - the choice of a tax payment system is yours. It is not so simple as it seems. Weigh all the pros and cons of each system, only then submit documents for the IP (registration).
Options
As already mentioned, there are a lot of options for the development of events. You think, what tax system can apply IP? To be honest, this question is complex. 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 tax system when opening a company. Or at any time after completing the relevant documents. There are limitations, but they are not so significant in practice. Especially when you consider that now many are taking shape as entrepreneurs.
So what tax system can apply IP? Recently, the list of possible options has increased. And now in Russia you can choose one of the following systems:
- general (OSNO);
- simplified (simplified tax system, "simplified");
- patent;
- single tax on imputed income (UTII, "imputed");
- single agricultural tax (called unified agricultural tax).
As already mentioned, each alignment has its advantages and disadvantages. Some options are put into practice most often. But where can I stop? What features do the listed types of taxation systems for individual entrepreneurs have? In what cases is it better to open a business in one way or another? What is required for this?
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 particular system when starting a business, then by default you will carry out all settlements with the state according to the OSS. In principle, the option is not bad for most activities. No need to once again delve into the intricacies of design, as well as in the direction of your work. The overall system, in fact, has no limitations. That is, any entrepreneur is able to open his own business and work on this scheme all the time.
What are the pros and cons here? If you are thinking about what type of taxation system an individual entrepreneur can apply, and then decided to take a general plan, you should pay attention 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. It pleases many.
Also, the amount of taxes is allocated here. Usually for individual entrepreneurs it is not set too large, and fixed - 13% of income. For organizations, a "bar" is set at 20% of your earnings.
Disadvantages OSNO
Not everyone benefits from this option. If you have property, then taxes for it will also have to be paid. Yes, and the so-called VAT appears - a payment that you must make from the goods and services sold. At the moment, set the "bar" in 18%. That is, the cost of the OSNA is more than enough. Sometimes even a loss, not a profit.
In addition, for reporting you need to constantly keep a special book of accounting. Individual entrepreneurs who work under the OSNA and do not submit the relevant document on time will have enormous problems. So, to take into account this peculiarity is also necessary if you decide to find out which taxation system IP can apply, as well as which option will be beneficial for you.
By the way, VAT is usually a decisive moment. Typically, OSNO is used in retail and wholesale, 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 during registration, then by default you will have BASIC.
Impregnation
The next rather advantageous option is the use of the so-called "imputation". In practice, it has been quite rare lately, but it does. This is a special taxation for individual entrepreneurs. The types of activities that can be conducted according to this scheme are prescribed in the Tax Code of the Russian Federation. This means that such a calculation is not available to everyone. Thus, annually you should be interested in what activity involves the opening of IP with UTII.
The advantages of this option are visible to the naked eye. "Importer" directly depends on your business and its components. The maximum percentage of profit is set in the form of 15%. Much depends on the scale of your business. Not suitable for individual entrepreneurs who "hold" 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 under this scheme. So, you have to constantly look so that your activity is included in the corresponding list in the Tax Code. And just in case, keep a "fallback" action.
In addition, if you conduct business in shares, then the “imputation” cannot be applied if you have less than 25% of the “case”. It is such restrictions that apply at the moment.
What tax system can apply IP? UTII is not suitable for those who open a large business. Entrepreneurs with more than 100 employees as employees are not eligible for 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 in the calculations. But I’ll have to keep some kind of reporting. The taxpayer here has the right to choose the option yourself. Usually they just keep payments and checks, sometimes they keep an account book.
Patents
Recently, patent taxation for IP 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. He, like all other layouts, has its pros and cons.
For example, among the main advantages, full exemption from tax payments stands out. It is enough to buy a patent - and you can work in a certain field without any monetary penalties. All that is required in this situation 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 a document is 1 month. You can try yourself in a particular business, and then renew the patent or not conduct any more entrepreneurial activity at all. Entrepreneurs are exempted from cash registers in this situation. Work on the principle of "bought and forgotten."
Not for all
True, the disadvantages of this alignment are also enough. Firstly, it should be noted right away that restrictions are imposed on activities. This means that not everyone has the right to buy patents and work on them. Exact lists are prescribed in the Tax Code, and sometimes in some regions there are limitations. They need to be recognized from the tax authorities from year to year.
Also , organizations with more than 15 people cannot apply patents . And while your income per year should not exceed 60 million. Otherwise, the patent will simply not have legal force.
Another drawback is the cost of the document. It is established separately for each type of activity in each region. This is both good and not very good. But most often this feature is not spoken in the best light.
Unified agricultural tax
The next option, which may be, is the USCH. This tax is not found very often among entrepreneurs. So, it is not worth focusing on it much. The thing is that this option is selected 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, then 6% of the amount received. In principle, given the narrow focus of the system, it can be applied. Especially if it corresponds to your activity.
But note - you cannot use this right if the number of organizations (number of subordinates) exceeds 300 people. In this situation, the unified agricultural tax has no 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 figured out the general system, then there is not a simplified one yet. In fact, just such a situation is in great demand at the moment among entrepreneurs.
Why? The thing is that working on the "simplified" is very easy and simple. You are exempted from cash reporting, but generally should somehow fix your income. Usually enough account book. At the same time, such entrepreneurs should pay only one tax - for the income received. Annual reporting, payment, as a rule, occurs by April 30.
VAT with the simplified tax system is not charged. This is a huge advantage that pleases many. In addition, the amount of regular tax is fixed. It is installed at the moment either 6% or 15%. That is, in fact, once a year with a "simplification" you should give only 6-15% of your profit. And, of course, to make all fixed payments to the Pension Fund (no one is exempt from them). So, this alignment pleases many. VAT at the simplified tax system, as already mentioned, is absent. And all the other "expenses" too.
Of the shortcomings, we can distinguish only restrictions on activities and system features with high profits. Not everyone has the right to use the simplified tax system - find out the exact list in your area. 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 tax. An insignificant disadvantage, given all the advantages that the "simplified" gives. IP taxation (USN) when a person is engaged in private entrepreneurial activity is the best choice!
How to make out
Well, the last thing you need to know now is the rules for registering an individual as an entrepreneur. And what is needed to use special taxation regimes. It has already been said that in some cases nothing will be required of you. In order to open an IP, submit to the tax office:
- TIN;
- passport (with copies);
- statement on opening IP;
- application of a standard form for the use of a special tax system (2 copies);
- receipt of payment of state duty (800 rubles for 2016).
In principle, that’s all. Documents for IP are ready, you can submit them and receive a certificate of registration. At the same time, keep in mind that if you did not specify any special taxation system, a general one will be chosen. "Simplified" must be selected within 30 days from the date of registration (to apply this system in the current year) or by December 31, you must submit an application for use in the next year. UTII is issued within 5 days after the start of your activity, the same rule applies to other systems. There is nothing difficult about this. It is better to immediately choose the option of reporting to the state.
Now it’s clear which tax system the individual entrepreneur can apply. In general, if you work alone (or in a small group), and also you do not care about paying VAT, it is advisable to choose STS. This is the best option that saves the taxpayer from unnecessary problems and paperwork.