Even at the registration stage, an entrepreneur should decide on a tax system for his future enterprise. After this, another important issue should be resolved: who should be entrusted with bookkeeping. IP has several options for solving it. Let's consider some of them.
Bookkeeping
IP has several possibilities:
- Conclude an agreement with a specialized company for reporting support. This method is considered the most costly financially. However, this way out of the situation completely eliminates the need to delve into the reporting by the owner of the enterprise. Experienced specialists of competent companies accompany the reporting from beginning to end, represent the interests of business in various instances.
- Hiring an incoming accountant. This option is not as expensive as the previous one. However, in this case there is a certain risk. The choice of an experienced specialist will lie solely with the entrepreneur. Today it is quite difficult to find a person who can work at home and perfectly cope with the tasks set. It is not so easy to determine at first glance the amount of knowledge and competence of a specialist. In such cases, it is advisable to use the recommendations of friends or business partners.
- Accounting independently. Many entrepreneurs do this, whose enterprises use special taxation regimes. Accounting IP on the simplified tax system and other systems has a fairly simple scheme. Unprofessional in this matter may well cope with it. Moreover, there are a variety of automated services that detail the accounting for IP (eg, specially for entrepreneurs without an accountant)
The latter option has a number of undoubted advantages for entrepreneurs.
How to keep IP accounting independently?
A step-by-step instruction for entrepreneurs contains all the necessary information to quickly deal with all the nuances of the system. As mentioned above, a variety of services have been created to help the businessman. In addition, the entrepreneur can go to special courses. Such classes will help streamline the knowledge gained. Choosing this option, the entrepreneur significantly saves his money. However, such "free" accounting for IP requires time-consuming. This should be considered. Before you begin to delve into the rules of reporting, you need to familiarize yourself with the basic concepts of the system. These, in particular, include the very definition of accounting, the existing special regimes. Without an understanding of these elements, it is impossible to keep registers, determine expenditure and income, carry out payroll for employees, calculate tax deductions, and prepare reporting documents. All these operations together comprise the accounting department of the enterprise.
Basic concepts
Before explaining how to keep an IP accounting independently, a step-by-step instruction includes an explanation of the key elements of the system. First of all, the entrepreneur must record the completion of all business operations. There is an accounting record for this. It is used in three main areas:
- Management.
- Taxation.
- Bookkeeping.
Management accounting is an analysis of the information given in the financial documentation. On the basis of its entrepreneur evaluates the effectiveness of the enterprise, makes decisions, plans and optimizes activities, monitors its progress. Accounting involves directly maintaining the financial documents of the company. This is done in accordance with the requirements of the law. Tax called accounting operations for the formation of tax bases. Based on this documentation, a tax return is prepared according to which the company reports to the fiscal services.
BASIC
Consider the example of the general taxation mode, how to conduct accounting IP yourself. The step-by-step instruction contains instructions that the entrepreneur should take into account all the business operations that are carried out. To fix them, use the book on expenses and income. In accordance with the information that is contained there, at the end of the tax year, the businessman draws up a declaration on f. 3-PIT and deducts 13% tax. This payment must be made before April 30th. OSNO also involves the deduction of VAT. For its calculation, all outgoing and incoming invoices, sales, purchases are recorded in the relevant books. Based on the information contained in them, a quarterly declaration is formed, tax is calculated at a rate of 18%. Payments are made until the 20th of the new quarter for the previous one. If the entrepreneur’s activity is connected with cash, then it is necessary to keep a cash book and fill out receipt and account orders.
Employees
If there is staff, the entrepreneur must keep personnel records of employees. He acts as their tax agent. The entrepreneur calculates and withholds income tax from employees, pays insurance premiums to the Social Insurance Fund and the FIU. For personnel, the IP submits reports:
- In IFTS on the average number of employees and their income (f. 2-PIT). The first document is submitted until January 20, the second - until April 1.
- In the FSS. The annual and quarterly statements for f. FSS-4 until the 15th day of the month that begins after the end of the reporting period.
- In the MHIF and the FIU. Form RSV-1 is submitted to these bodies by the 15th day of the second month from the end date of the year and each quarter.
If an entrepreneur works alone and does not act as an employer, he needs to pay fixed medical and pension contributions "for himself."
USN IP
The tasks of an entrepreneur using a simplified system include filling out the Accounting Book with information about income at a base of 6% and income and expenses at a tariff of 15%. When using the simplified tax system, the individual entrepreneur must file a tax return by April 30th. Personnel reporting and contributions under this regime are similar to those on the OSNO. Property (for individuals) and income taxes are not paid. A simplified taxation system is considered the most popular among entrepreneurs. When using it, it’s very easy to figure out how to bookkeeping IP yourself. The step-by-step instructions contain few points to follow. A simplified system, therefore, is most suitable for small and medium-sized businesses.
UTII
This mode, together with the "simplified", is included in the category of special, preferential. However, when using UTII accounting IP for beginners will be more difficult. With this scheme, there is no need to take into account expenses and income. The entrepreneur should only fix the physical characteristics of the activity. Among them, for example, the area of the premises occupied by the store, the number of units in the carrier’s transport fleet, and so on. All changes in physical indicators throughout the year must be reflected in the statements when calculating the tax from the month in which they occurred. Calculation of the obligatory payment is carried out in accordance with the basic profitability for a specific type of activity. The indicator is determined by local authorized bodies. In addition, you need to know the deflator coefficients. These are the main points that includes accounting IP. There are advisory centers for beginning entrepreneurs. You can clarify certain nuances directly in the tax service.
Important point
When using UTII, an entrepreneur must submit reports every quarter before the 20th day of the month from which a new reporting period begins. Tax is payable by the 25th. Entrepreneurs using UTII are not required to keep records. However, this does not exempt them from compliance with cash requirements and the procedure in accordance with which cash transactions are carried out. Thus, the entrepreneur must have a Cash Book, primary documentation confirming the movement of funds. The obligation to make insurance payments and reporting on personnel remains.
Conclusion
Whatever tax system the businessman chooses, it will take some time to study the scheme. It should be borne in mind that bills, recommendations, and teaching materials are periodically amended, which must be monitored. It is advisable to install software that allows you to record automatically. Moreover, tax authorities accept reports electronically. It should be noted that the update of the programs takes place in accordance with the adopted legislative norms. This allows the entrepreneur to always be aware of the changes and correctly draw up documentation. In general, the study of taxation schemes is not particularly difficult. Experts recommend starting with simplified, preferential regimes.