What are the forms of taxation in Russia? What should an individual entrepreneur choose in a particular case? Understanding all this is not as difficult as it seems. In fact, there are several tax systems in the country . But there are a lot of various payments. It is on them that one should pay attention. So how can an individual entrepreneur pay taxes ? What is needed to choose one form or another of taxation? What are the pros and cons of each scenario? And which systems are most in demand among citizens? To answer all this is not so difficult. It is enough to know a little information about each form of taxation. And already on the basis of the information received, dwell on one or another option.
Common list
So, the first thing you should understand from 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 you do not take them into account, you can not only “burn out” with business, but also remain in debt to the state.
What are the general forms of paying taxes? Individual entrepreneurs can use one of the following systems:
- general system (OSNO);
- "Simplified" (STS);
- "imputed" (UTII);
- Unified agricultural tax;
- patent.
As a rule, recently patents and a simplified system are in great demand. But why? What features does each option have? And how can I change the tax payment system in Russia after registration of an IP?
BASIC
So, the first option is OSS. Forms of taxation for individual entrepreneurs are selected depending on the business. After all, far from always this or that option is considered profitable. Therefore, you should pay attention to the features of each proposal.
The general taxation system is the most common option. It can always be used. Normally 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. When OSNO citizens pay:
- tax on property owned by the entrepreneur and engaged in business;
- VAT on goods and services sold (18% of the cost);
- income tax (organizations pay 20% of the total amount of money in 2016; individual entrepreneurs pay 13%).
Plus, you will have to pay contributions to the Pension Fund of Russia. This payment is required for all tax systems. Only in some cases it is not. This factor should be considered.
Pros and Cons of OSNO
Forms of taxation in Russia are already known. But what are the pros and cons of each option? The general system, as already noticeable, requires the payment of a large amount of cash. This option is not suitable for small businesses with a small income.
Most often used by sellers precisely because of VAT. After all, then you can reduce the amount of money paid to suppliers. OSNO requires detailed reporting, accompanied by serious paperwork.
As practice shows, this option is perfect for entrepreneurs who plan to engage in wholesale trade. As an analogue - work with large companies that have a relationship with VAT. Otherwise, other forms of taxation for individual entrepreneurs are recommended.
Unified agricultural tax
For example, you can pay attention to the USCH. This is the least common cash payment system. It applies only when it comes to business related to agricultural activities. Or rather, with production.
It requires serious paperwork, practically not in demand. Therefore, entrepreneurs need to know about the existence of this form of taxation. And nothing more. In practice, a single agricultural tax is found in isolated cases. He became especially unpopular after the introduction of patents. Now, the unified system is the most unsuccessful system. That is why it does not make sense to paint it in detail.
"Impregnation"
The next option is a single tax on imputed income. This form of taxation is popularly called "imputation." Not in great demand. And all this is due to the fact that not 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 various penalties. What taxes are paid at UTII?
He is only one. That's what they call it - a single tax on imputed income. By analogy with the system. Replaces property taxes, income and VAT. Payment is set according to the type of business.
Advantages and disadvantages of "imputation"
An entrepreneur can choose a form of taxation at almost any time. What are the pros and cons of UTII? To whom and when is it recommended to use this type of tax payment?
The thing is that the drawbacks include only paperwork, as well as detailed reporting. You will have to fill in 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 has more than 100 employees, the "imputation" is not applied. It is forbidden.
The pluses 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
Here is such an interesting UTII form. Entrepreneurs pay close attention to the tax system in Russia. Indeed, depending on the chosen type of tax payment, the success of a business often depends. More precisely, in what plus will be an entrepreneur.
A modern option 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 has something in common with UTII - it is valid only for certain types of activities.
A citizen using this system must buy a patent for a certain period. And then calmly conduct activities. This option does not imply any more features.
Choose a patent
Forms of taxation in Russia are what serious attention is paid to. Attention should be paid to patents, if the activity in principle permits the use of this system. What are the pros and cons of this scenario?
The disadvantages are the limited validity of the patent, the different cost of the document in certain regions, the inability to obtain the appropriate permission for the entire business. Only certain areas allow you to choose this form of tax payment.
The patent system has more advantages. Minimum paperwork, no additional taxes and fees. A patent is paid, then only a special book of accounting is kept. It’s good to use such a system to test your strength. You can acquire a patent for only a month, and then see if it will work to build a business or not.
STS
The most popular business option for entrepreneurs is a simplified form of taxation. This option is common among aspiring businessmen and entrepreneurs. Allows you to pay a minimum of cash. At the same time, it is far from suitable for all types of activities.
In general, there are no restrictions for the STS. But in some cases, this option is considered extremely disadvantageous. 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 costs and income of the entrepreneur.
From profit and costs
What is interesting about the tax form under study? A simplified tax system is the most popular choice among entrepreneurs. Now, along with the simplified tax system, patents are used.
It has already been said that a "simplified woman" may require a diverse amount of cash. Much depends on expenses and income. In this form of taxation, two systems are used:
- Payments on income. It is used if there are no expenses or if they are insignificant. In this case, the government will have to pay 6% of the annual profit.
- Payments "income-expenses". Used to reduce the tax base due to expenses. 5 to 15% of the profit that remains after deductions is paid. Accurate information should be found in each region.
Most often, self-employed entrepreneurs use the first option. That is why the simplified tax system for many is associated with taxes of 6%. The most profitable system for beginners. The transition to a simplified system is familiar to many.
Selection or transition
How to choose or switch to a particular taxation system? In general, this action is usually carried out directly when a citizen is registered 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 for sure according to which scheme they will pay taxes. Typically, a registration application indicates a particular tax payment regime. But you can choose one form or another at almost any point in the business.
What restrictions are imposed in this case? The thing is that:
- OSNO will automatically be applied if a citizen has not specified a special mode when opening an IP.
- The transition to a simplified form of taxation is possible within 30 days from the date of opening a business. This rule is valid to use the simplified tax system in the year the case is opened. Or until December 31 - then the "simplified woman" will act next year. And the first time will have to work on the basic.
- UTII opens within 5 days from the date of opening a business. More precisely, since the opening of the IP. Caution, there are some limitations. It is recommended to learn about them in each region separately.
- Patents are acquired in advance. If a person wants to open an IP and use the patent system, then 10 days before registration it is necessary to apply to the tax with a corresponding application. Next is the payment of the document. And only then entrepreneurial activity takes shape.
- CES, as a rule, is registered within a month from the moment of opening of the IP. After the introduction of patents, it is practically not found in practice.
So what to choose
So which form of taxation to choose for an individual entrepreneur? As practice shows, USN is in great demand with 6% taxes, as well as patents. Next is UTII. And it is recommended to choose OSNO when it comes to active wholesale sales, as well as work with companies using VAT.
In fact, each entrepreneur must decide for himself what will be beneficial for a particular activity. Beginners can be advised to start using the patent. And already on the basis of the experience gained, to open activity in one form or another of taxation. This is a good option that allows you to check how successful the business will be.
If a person plans to work for himself, without subordinates, a "simplified woman" is recommended. Either leave the patent - here is what the entrepreneur wants. It is far from always possible to choose a patent tax payment system. But if there is such a chance, it is better to use it to test your own strength.