Any state levies taxes on all its citizens. It is important to note that entrepreneurs, citizens and legal entities replenish the budget in different ways. Now I would like to talk specifically about taxes that people with the status of an individual entrepreneur must pay .
Entrepreneurial taxation
First, let's talk about what the tax really is. In principle, this is a type of assessed contributions made to budgets of various levels, in the order specified in the legislation of the country.
Taxation of an entrepreneur has a fiscal function. That is, he must transfer part of the proceeds to the state treasury. Other functions are also known (regulatory and so on).
Taxation of an entrepreneur varies depending on economic processes. What are the goals of the state itself? It wants to make a profit, but at the same time it is interested in the active development of entrepreneurship. It’s hard to find the exact balance. For this reason, taxation of entrepreneurs implies the ability to use one of several existing systems, each of which has both advantages and disadvantages.
IP taxation system
Let's start with the general. With it, the individual entrepreneur pays VAT, the amount of which can reach 18 percent. Property tax - 2.2 percent and personal income tax, which is 13 percent. In the event that the employer uses hired labor, he will also have to pay insurance premiums for his employees.
Everything is quite complicated, since you have to devote a lot of time to bookkeeping.
Consider what a simplified tax system is . In this case, IN does not pay property tax, personal income tax, or VAT. What does he pay? Of course, a single tax. In this case, income is taxed at a rate of 6 percent. Instead, you can pay a percentage of income that is previously reduced by the amount of expenses. You will have to pay 15 percent.
All salary taxes are also paid here. What about reporting? The entrepreneur will submit a report once a year. If there are employees, then they will have to report on a quarterly basis. This system of taxation of entrepreneurs is simple. She is chosen by many.
Let's talk about UTII. This is a tax on imputed income. He has to pay equally to those who have earned a lot, and those who are left with nothing. This taxation system is by no means profitable for all individual entrepreneurs.
Patent IP. Now the state is trying to introduce a patenting system for IP. Its essence is that at the beginning of the calendar year you will have to pay a certain amount, and then calmly do business. Such taxation of the entrepreneur may be unprofitable, as people pay, while still not earning anything. By the way, you will have to pay for different types of activities in different ways. The regional factor is also important here .