Before becoming an individual entrepreneur and starting a business, you should take care not only of the business plan, starting capital, but also carefully study all the legal aspects of doing business. Every entrepreneur has an obligation to pay taxes and fees. How much per year to pay for IP? This is the main issue that worries new entrepreneurs.
Taxes payable by SP
Before proceeding with the calculation of the cost of IP expenses for taxes and fees, it is worth deciding what taxes the IP should pay and where. In general, the payment system can be represented as follows:
- tax paid on income received in accordance with the selected taxation regime;
- contributions to the budget for employees;
- taxes levied on the material values of IP: transport and land.
It is important to determine the tax regime correctly before opening an IP. How much to pay per year - directly depends on the tax system. In most cases, the entrepreneur must submit the relevant documents on the transition to a certain regime within a month after registration, otherwise he will automatically be required to pay taxes according to the general system. Timely selection of the tax regime will avoid problems with regulatory authorities and save money.
Important! Taxation regime - a specific procedure for calculating and paying taxes for a certain period of time. Regimes are regulated by the Tax Code of the Russian Federation and other federal laws.
Today, there are two key regimes for entrepreneurs: the main system and special tax regimes.
Basic taxation system: transfer and tax payment procedure
The main system (OSNO) can come into force if the IP does not independently submit a notification of the transition to one of the possible special modes. The vast majority of OSNO is used by large enterprises with high turnover, which are prohibited from using special modes. IE rarely stop at OSNO. This is due to the large number of taxes that need to be paid to the budget, and the complexity of accounting and tax accounting. How much per year does an individual entrepreneur pay taxes on DOS?
Using the basic IP system, you will have to calculate and pay to the budget:
- tax on property of a legal entity used in activities;
- personal income tax ;
- value added tax.
The property tax rate is regulated by Chapter 32 of the Tax Code and legislative acts of municipalities. The maximum bet is 2%. The website of the Federal Tax Service will help you find out how much to pay for property tax and the rate in a particular region per year. Individual entrepreneurs pay tax on property used by them for conducting financial and economic activities.
Value added tax is determined in accordance with Sec. 21 of the Tax Code and, depending on the object of sale (taxation), 0%, 10% or 20%.
Individual income tax has a rate of 13% of business income (the difference between revenue and expenses).
These are mandatory taxes paid by individual entrepreneurs. In addition to them, certain activities may be subject to taxes such as:
- water tax (the obligation arises from the consumption of underground water resources, for example, mineral water);
- excise taxes (paid by manufacturers of alcoholic beverages and tobacco products; this is an indirect tax included in the price of goods);
- land tax (paid by entrepreneurs owning land plots that are used for doing business).
Dates for reporting and paying taxes
How many times a year does an individual entrepreneur pay taxes and submit declarations for DOS?
A VAT tax return is submitted quarterly to the tax authority at the place of registration of the individual entrepreneur no later than the 25th day of each month following the reporting period (quarter). Thus, for 3 square meters. In 2018, IPs must submit a declaration no later than November 25, 2018, and so on.
VAT must be paid within 3 months after the reporting period, until the 25th day of each of them in equal shares.
Example! The tax for the 3rd quarter amounted to 9,000 rubles. Then the entrepreneur must pay tax according to the scheme: October 25 - 3,000 rubles., November 25 - 3,000 rubles., December 25 - 3,000 rubles.
Personal income tax, or income tax, is paid to the budget until July 15 of the year following the reporting year. There are advance payments, they are paid quarterly until the 15th day of the month following the quarter. Reporting on personal income tax: the declaration of the 3-personal income tax form must be submitted before April 30, 4-personal income tax must be submitted to the Tax Inspectorate no later than 5 business days after the end of the month in which the first revenue of the year arrived.
There is no declaration of property tax on IP; the Federal Tax Service Inspectorate independently sends a notice of the need to pay tax. How much to pay per year for IP property tax? The tax office independently calculates the amount of property tax and indicates the amount in the notice. The same applies to transport tax. These taxes must be paid before December 1 of the following year.
Special taxation regimes: transfer and payment of taxes
Important! A special taxation regime is a special set of laws developed by the state with the aim of simplifying the conduct of commercial activities by certain categories of citizens.
How much you need to pay per year for an IP located in a special mode depends on the chosen system. There are four special tax regimes:
- STS, or simplified tax system;
- PSN, or patent tax system;
- UTII, or a single tax on imputed income;
- Unified agricultural tax, or single agricultural tax.
In order to start applying one of these tax regimes, it is necessary after registration with the tax authorities as an individual entrepreneur to submit a corresponding application to the tax authorities at the place of registration. Also, an application can be submitted immediately with a package of documents for registration.
Additional taxes paid by IP applying special regimes:
- Property tax. Individual entrepreneurs pay property tax only if they have real estate included in the regional cadastral list of commercial real estate.
- Entrepreneurs in special regimes are also not exempted from paying water tax and land tax.
Who can’t apply special modes?
The type of activity chosen by the entrepreneur also affects how much an individual entrepreneur should pay per year. Not all IPs can enjoy the privileges provided by special modes.
Not entitled to use STS:
- entrepreneurs producing excisable goods;
- banking and insurance organizations;
- pension and investment funds, we are talking about non-governmental institutions;
- game business entrepreneurs and pawnshops;
- notaries and lawyers engaged in private practice;
- parties to a production sharing agreement;
- Entrepreneurs applying the Unified Social-Economic Tax.
Only IPs engaged in certain types of activities established by the Tax Code may apply the patent system. In addition, limitations to the application of the patent system are:
- the average number of employees is more than fifteen people;
- total annual revenue of more than 64,020 rubles;
- conducting IP activities under a simple partnership agreement, or on the basis of an asset trust agreement.
A single agricultural tax can be applied only to entrepreneurs with the main activity in the form of agricultural production, and a single tax on imputed income may be applied only to entrepreneurs engaged in retail trade.
Simplified tax system
STS was developed for small companies and individual entrepreneurs. It is designed to alleviate not only the burden of small businesses, but also to simplify the accounting system. Individual entrepreneurs on a simplified system keep only an income book or an expense book.
How much does IE pay per year for simplification? It depends on the tax rate that the individual entrepreneur chooses. There are 2 types of rates that tax different objects: either income or income minus expenses.
For income, the rate is 6 percent of the total income received by the entrepreneur in the course of conducting financial and economic activities. The object of taxation is income.
If the entrepreneur decided to apply the scheme “income minus expenses”, then all income is deducted tax deducting expenses of individual entrepreneurs associated with doing business. The rate in this case will be 15 percent of revenue. The object of taxation is “income minus expenses”.
A complete list of USN tax objects (income and expenses) can be found in article 26.2 of the Tax Code.
In order to calculate how much to pay per year, FE for USN, use simple formulas:
tax at a rate of 6% = all IP income for the quarter * 0.06;
tax at a rate of 15% = (all IP income - all IP expenses) * 0.15.
Example 1: Revenues SP Ivanova I.I. for the 3rd quarter of 2018 amounted to 288,000 rubles. SP must pay to the budget 17,280 rubles. (288,000 * 0.06).
Example 2: Revenues SP Sidorova S.S. for the 2nd quarter of 2018 amounted to 415,000 rubles, and expenses 301,000 rubles. Then the individual entrepreneur is obliged to pay 17,100 rubles to the budget. ((415,000 - 301,000) * 0.15).
Important: if the tax amount goes less than 1% of the amount of income, then the individual entrepreneur must pay a minimum tax of 1% of income. For example, if P. Petrov P. P.'s income is equal to 191 000 rubles, and expenses - 190 000 rubles, then the tax amount should be equal to 150 rubles. ((191,000 rubles - 190,000 rubles) * 0.15). We calculate the minimum tax equal to 1% of income. Minimum tax = 1 910 rub. (191,000 * 1%). This is more than 150 rubles. tax calculated at a rate of 15%. Consequently, IP pays a minimum tax of 1,910 rubles.
STS is a replacement for three other taxes: property tax, value added tax and personal income tax. Therefore, USN payers are exempted from the obligation to pay these taxes and file their declarations with the tax service. Personal income tax declarations should be submitted only if there are employees hired under labor contracts, from the income of which there were deductions to funds.
The declaration is submitted only once a year until April 30 of the year after the reporting one. Payment is made in advance on a quarterly basis.
Patent Tax System
The system is popular among entrepreneurs for obvious reasons: there is no need to keep voluminous accounting documents, the size of deposits is fixed, the application of PSN removes property tax, personal income tax and VAT from private entrepreneurs.
How much should I pay for IP per year on a patent? It depends on the type of activity. You can find out the exact cost of a patent on the website of the Federal Tax Service. In order to find out the amount, you need to specify the OKVED code, region and patent term. The automatic system independently calculates the cost and prompts the deadline for payment of the contribution.
The patent system does not exempt from paying contributions to funds such as the FSS.
A single tax on imputed income
UTII can be applied only to certain types of activities specified in Ch. 26.3 of the Tax Code. The object of taxation is the income from this activity. UTII is applied voluntarily and requires the entrepreneur to conduct separate accounting for UTII and the basic tax system. In order to find out how much IP pays taxes per year, the following formula is applied to UTII:
UTII = DB * FP * Co1 * Co2, where
DB - basic profitability, determined by the type of activity;
FP - a physical indicator, which may be the area of trade premises or the number of employees;
Ko1 is a deflator, which is set for a period of a year by federal authorities; in 2018, it equals 1.868;
Co2 - correction factor, depending on the type of activity; its size is determined by local authorities.
Single agricultural tax
The Unified Agricultural Tax (SAR) is entitled to apply IP, which are producers of agricultural products and goods.
The object of taxation of the unified agricultural tax is income reduced by expenses. The highest tax rate is 6%. Regional authorities may lower the rate.
In order to determine how much to pay per annum for an individual entrepreneur, the calculation of the unified social tax formula is used:
Unified agricultural tax = (income - expenses) x 6%.
The tax period is set to one year. Individual tax advance payments are paid for a half-year period (until July 25). The rest of the tax must be paid by March 31 of the next year, along with the filing of the declaration.
SP insurance contributions without employees
Individual entrepreneurs pay insurance premiums for themselves. Without workers, they must pay a fixed amount for health and pension insurance.
How much SP pay per year in the FIU? The amount in 2018 is 26 545 rubles.
For medical insurance you need to transfer 5,840 rubles.
The term for the transfer of contributions to the OPS and CHI is until December 31 of the current year.
If the income of the individual entrepreneur for the year exceeded 300,000 rubles, then it is necessary to calculate and pay to the budget an additional 1% of the income over the amount of fixed contributions. Reporting on these contributions is not submitted, but the amounts paid can be included in the expenses of the entrepreneur. The additional payment is paid no later than April 1 of the following year.
Employee Contributions
SP is obliged to transfer contributions for employees:
- 22% of employee benefits is the amount that indicates how much individual entrepreneurs pay in PF; a decent figure accumulates per year;
- IP transfers 5.1% of payments to health insurance;
- 2.9% deducts IP for social insurance;
- contributions for injuries vary within the range of 0.2–8.5% and depend on the hazard class of the activity the employees are engaged in.
In addition, the entrepreneur must pay personal income tax 13% of employee income and submit declarations 6-personal income tax (quarterly) and 2-personal income tax (annually).
SP without income
How much to pay per year FE without income? Often there are situations when a person opens an IP, but does not conduct an activity. This does not mean that he should not pay taxes and contributions.
- STS: an entrepreneur on STS without income does not pay anything to the budget.
- Contributions to compulsory medical insurance and voluntary pension insurance: if the individual entrepreneur does not have employees, then he must transfer contributions for compulsory medical insurance and voluntary insurance.
- Personal income tax: paid only in case of income (in this case, no).
- Contributions to employees: if there were payments to employees, then all of them should be transferred in full to each full-time employee.