What is more profitable - “imputed” or “simplified” for IP? What is the difference? Types of taxation systems

IP is a common type of activity. It allows all citizens to start their own business. Only sooner or later, each entrepreneur thinks what is more profitable - "imputed" or "simplified." For entrepreneurs, the type of taxation plays an important role. It is advisable to determine it before starting a business. The correct method of paying taxes greatly simplifies life. So what is better to choose - "imputation" or "simplification"? How do these systems differ? All this will be described later. In fact, everything is not as difficult as it seems. Especially if a citizen already knows exactly which business to start.

Taxation systems in the Russian Federation

To begin with, it is necessary to understand what types of taxation systems exist in Russia. How should entrepreneurs pay taxes for running their business? There are various scenarios.

Today in Russia you can be an individual entrepreneur with:

• ordinary taxation;
• special mode;
• a patent.

In practice, the latter option is more and more common. In addition to it, preference is often given to special taxation regimes. These include:

• USN ("simplified");
• Unified agricultural tax;
• UTII ("imputed").

Typically, entrepreneurs choose between the first and last option. What is more profitable - “imputed” or “simplified” for IP? What are the pros and cons of these tax payment systems?

A single tax on imputed income

To do this, it is important to understand what is provided for one or another option. For example, "impute". What it is?

UTII is a tax payment system that provides for the transfer of funds in established amounts, depending on the type of activity. It does not depend on real income and expenses. Each region has a different UTII size.

Now it’s clear what is “imputation”. We can say that this is a tax payment system that provides for the introduction of a certain (fixed) amount in the state treasury.

Simplified tax system

In practice, quite often there are entrepreneurs who choose the simplified tax system. What is it? How does this tax regime differ from the previous one? What features are recommended to pay attention to?

In fact, everything is simpler than it seems. "Simplified" - what is it? So called USN. She offers entrepreneurs several options for paying taxes:

1. "Revenue". A citizen must transfer 6% of the profit once a year. Only revenues are taken into account, expenses are not considered.
2. "Income-expenses". The entrepreneur transfers 15% of the profit received for the year. The tax base is the figure obtained after accounting for all expenses incurred.

Important: each SP independently chooses which system to use in the STS. This decision is entirely dependent on the activities of the entrepreneur.

The common between "simplified" and "imputed"

What is more profitable - "imputation" or "simplification"? For IP, the solution of this issue is extremely important. After all, the main profit received after tax will depend directly on the chosen taxation system.

The STS and UTII have common features. These include the following nuances:

• you can switch to both systems at any time at the request of a citizen;
• there are some restrictions for the application of STS or UTII;
• there are no additional payments such as VAT or personal income tax - instead of them there is a single payment;
• when applying the "simplified" and "imputed" will have to transfer money to off-budget funds;
• both systems allow combining several modes;
• payment and transfer of a single tax occurs quarterly.

It follows that the "simplified" and "imputed" are a bit similar to each other. But the difference among these tax systems also takes place. It is necessary for the future entrepreneur to know about it.

Difference

“Importer” and “simplified” - what is the difference? Some nuances are clear from the definition of terms. But not everyone pays attention to them. We have to indicate how exactly the STS differs from UTII.

Application:

1. STS is applied to any type of activity of the Russian Federation.
2. UTII is available for specific types of work in a particular locality.

Choice of tax base:

1. STS provides several options for paying taxes - "income" (6%) and "income-expenses" (15%). The size of the payment as a whole depends on the profit of the individual entrepreneur.
2. UTII offers to pay taxes in a fixed amount. Only the choice of activity depends on the entrepreneur.

Impact on the tax base:

1. "Simplified" allows you to change the size of certain payments of the entrepreneur in the reporting period. For example, a total absence of taxes is allowed.
2. “Impregnation” forces citizens to pay the same taxes all the time. An entrepreneur cannot influence the size of deductions in any way.

Combination:

1. The simplified system has limitations when combining several tax payment modes.
2. UTII combined with all types of taxation without restrictions and problems.

Perhaps these are all the main differences between the mentioned systems. What other features should an entrepreneur pay attention to before choosing a tax option?

Reporting

What is more profitable - "imputation" or "simplification"? For entrepreneurs, the choice of a tax system plays an important role. Therefore, you have to decide which option to stop.

Reporting is important to some. With a simplified system, the entrepreneur submits the appropriate document once a year. And UTII provides for quarterly reporting. Accordingly, taxes are paid either once a year (“simplified”), or every quarter (“imputed”). Payments are made by IP once every 3 months.

What's better

So what is the best place to stop? In fact, there are no exact indications regarding the choice of a tax system in a particular case. Each entrepreneur conducts his own business, and for it we have to make individual calculations. Only after them will it be possible to say what to choose - USN or UTII.

The taxation of IP activities has many features. As a rule, if you want to “see what happens”, there are no significant expenses and the person plans to work “for yourself”, the USN with the “income” payment calculation system is preferred. This is the most suitable way of doing business for those who do not want to do extra paperwork.

UTII is considered a universal option, but requiring certain expenses and reporting. Therefore, such a regime is applied in cases where the entrepreneur is 100% sure of the profitability of the business.

General recommendations

Now it is clear what types of taxation systems are available for entrepreneurs in Russia. It is also clear how the STS differs from UTII. Each individual entrepreneur should decide which tax option to choose.

There are a number of general recommendations that can facilitate the task. These include the following tips:

1. It is necessary to calculate the approximate payments of IP in the form of taxes, as well as the profitability of the case. It is important to consider regularity of income.
2. Compare the amount of taxes under certain regimes. At the same time, it will be necessary to take into account the possibility of minimizing payments under the law.
3. To analyze what changes may occur during the conduct of business, to compare the risks of going beyond the limits of using STS and UTII.
4. To study changes in the legislation of the Russian Federation regarding special regimes.

All this will help to find out exactly what is more profitable - “imputed” or “simplified” for individual entrepreneurs. In practice, as already mentioned, the STS is often chosen. All this is due to the lack of constant reports to the tax authorities. Often, it is this factor (taking into account the calculations of estimated profit) that plays a decisive role. Especially if the entrepreneur works without employees, on his own. IP payments to extrabudgetary funds remain unchanged under all taxation regimes. They are listed in fixed sizes, taking into account the minimum wage. Therefore, with UTII and STS in the FIU will have to transfer the same amount of money.

It is generally accepted that UTII is a less flexible tax system. With the simplified tax system, an entrepreneur will be able to optimize the tax burden. Accordingly, everyone decides what suits him best - “imputed” or “simplified”.