The choice of any tax regime is always interconnected with cost optimization. What to take as a basis? What taxes do you need to pay? What reports are submitted? What is the benefit? We will try to understand all these issues. Everyone knows that tax is often calculated using the formula "income minus expenses". Let's see if this is always the case.
An individual entrepreneur is an individual who has the right to conduct his business and receive income. If ordinary income of an individual is subject to 13% tax, then for income from the enterprise it is quite possible to choose a taxation system that will be more profitable.
There is no single tax for all individual entrepreneurs: they can always choose the most suitable system and switch to preferential tax treatment.
It is worth noting that LLC taxes differ slightly from IP. So, how is the choice of the tax system.
Tax system: definition
The tax system is a procedure for collecting taxes, namely cash deductions, which are given to the state by each person receiving income (not only entrepreneurs, but also ordinary citizens receiving wages). If you get it right, the tax burden can be easier for a businessman than the employee’s income tax. What is revenue minus expenses? About it further.
The tax is established only when elements of taxation are identified and taxpayers are identified (Article 17 of the Tax Code of the Russian Federation):
- object of taxation - any income, profit, which is required to pay tax;
- tax base - the monetary equivalent of an object;
- tax period - that period of time after which the tax base is identified and the amount payable is calculated;
- tax rate - the amount of tax charges calculated per unit of measure base;
- terms of payments and their order;
- tax calculation procedure.
Each entrepreneur can make a choice of taxation system from five options.
DOS
The basic taxation system (DOS) is quite complex, with a large tax burden, but allows you to engage in any activity without any restrictions. More suited to large businesses, as well as those who need VAT. This is the basis for choosing the optimal tax system.
If during the registration of entrepreneurship an application for the establishment of a special regime was not submitted, then the enterprise will have an SPE.
The tax regime is not always beneficial, especially at the beginning of business development. The organization will have to keep full accounting, and entrepreneurs will need to keep not a simple book that takes into account income and expenses, but also pay general taxes and report on them in writing:
- Property tax if the organization has real estate.
- Income tax (20% of the difference between income and expenses is paid by LLC, IP - 13% of personal income tax).
- VAT, most often 18% of the goods and services that were sold, is reduced by VAT paid to suppliers.
What is the basis for choosing a tax system?
Most often, just VAT is the main reason because of which this form of taxation is chosen or vice versa rejected. Calculating it is not so simple, all accounts must be kept in exceptional order, reports are submitted to the tax office quarterly. To perform all these tasks without receiving fines, a businessman must be well versed in all the tax intricacies and devote a lot of time to this. An alternative is hiring an accountant or transferring these duties to a company that provides accounting services. If an entrepreneur is just starting his own business, he will not always be able to afford it because of additional expenses. In this case, you need to pay attention to special modes.
So, the choice of the optimal tax system is important.
STS
STS (or simplified taxation system) is chosen by the majority of novice businessmen. In this mode, two options are possible: "STS Revenues" and "STS Revenues - (minus) expenses", which differ from each other. When choosing the first, the business tax will be only 6% of the income received. If the cost of the business is small, then this option is suitable. In addition, the tax amount in this case may be reduced by insurance premiums (in this case, the FE for the STS, which does not have employees, can reduce the tax in full on contributions for itself, and the FE with employees and LLC - in half). If expenses occupy about 60-70% of the total income, then the second type will be more beneficial.
Such a system, in principle, is convenient for small businesses and is suitable for many types of entrepreneurial activities. It is the most common among novice businessmen. Its benefit and convenience are that instead of three taxes, only one is paid. LLC on the USN also often work.
The tax must be paid once a quarter, and reporting is only given once a year. In addition, the undoubted advantage of the simplified tax system is the ease of reporting: you can understand it even without having an accountant on staff. E-bookkeeping services that prepare reports using a simple and clear algorithm and send them via the Internet to the tax office also facilitate this task. Here you can quickly draw up acts and accounts for a clientele, track bank write-offs and receipts, and receive a notification of elapsed reporting dates. You can do this even from a mobile phone. If complex questions arise, you can always ask them directly in the service. IE on STS do not know reporting problems.
Unified agricultural tax
Agricultural tax (UST) is a fairly profitable system, in which you need to pay only 6% of the difference between income and expenses. But it has limited use: it is valid only for those entrepreneurs who produce their own agricultural products or are engaged in fish farming.
This type of taxation resembles a simplified system, but fits a certain category of business. Why do some UI on UTII work? Let's figure it out.
UTII
The single imputed income tax (UTII) is such a system in which the tax is imposed not only on income actually received by the entrepreneur, but also on calculated by the state. There is a limitation of varieties of activities: it is forbidden to engage in wholesale trade, production, and construction. Only retail, transportation, services are allowed.
This system is suitable for cafes, shops, taxis. In Moscow, it can not be used.
The main advantage that attracts in this mode is that the tax appears in the form of a fixed amount that does not depend on the actual income received. Its value is calculated according to the size of the business: the number of employees and transport, the area of the hall where trade is carried out. How can an IP on UTII payment be reduced?
In addition, there is the possibility of reducing this type of tax on insurance premiums. Individual entrepreneurs with employees and organizations can reduce the tax by half due to the paid insurance for each employee. In their absence, you can reduce the tax, not limited to contributions that are paid for themselves.
To go to UTII, you need to file a tax notice in the first five days after starting a business. But before that, you need to check the availability of this regime in your region. Such a tax cannot be applied if another organization has a share of more than 25%, and with the number of employees exceeded one hundred. Reporting and payment of tax corresponding to this system is made every quarter. Since UTII is valid only for certain types of activity, a simplified or general taxation system is applied to other types that are not included in this regime. In addition, there is also a bonus: paying in cash, with UTII it is possible not to use cash registers. We examined how IP and LLC work on USN, UTII, and what else?
PNS
The patent system of taxation (POS) is a type that is intended exclusively for individual entrepreneurs. It is very similar to the previous one, since the tax is not real, but calculated by the state. The types of activities are almost all the same, but small-scale production is also allowed, among other things: business cards, dairy products, bread, agricultural implements, etc. In addition, an IP suitable for renting apartments, developing software, engaged in tutoring, etc. is suitable. It is also used along with OCH or USN. Choosing a tax system for registration is always difficult.
The advantages of the patent system are the absence of tax payments every quarter based on its results and reports to the tax. You only need to buy a patent, valid from one month to a year, and for this period you can consider yourself exempt from communication on this type of activity with the tax. The only requirement is the timely payment of a patent and the separate maintenance of a book that takes into account income. The value of a patent is determined by the potential income established by the local authorities. Physical income does not affect it, insurance premiums do not reduce the amount of the patent. In addition, there is a limitation on the number of employees: no more than fifteen people, and annual income - no more than sixty million rubles.
To switch to this tax regime, in ten days you need to write a statement to the tax office. The patent is limited to one type of business and limited territory. If there is such a need, it is possible to obtain several patents at once. When using cash in the same way as in the previous system, the use of cash registers is not necessary. STS or UTII - which is more profitable? Everything is individual here. Must be considered.
conclusions
Each taxation system forces an entrepreneur to fulfill a huge number of different conditions, such as income limits, a limited number of employees, certain types of activities, etc. Taking into account all the criteria and choosing a really suitable system is already a difficult task, which also imposes the obligation of an individual entrepreneur to pay insurance premiums for himself. The latter are transferred in the form of deductions to the funds responsible for medical and pension benefits. Every year, the state calculates a fixed amount that the individual entrepreneur must pay, and it does not matter if he worked or not. In 2017, this amount is 27,990 rubles. If the income is over three hundred million a year, then the contributions will be recalculated (1% of the income in addition to the limit).
The procedure for choosing a tax system
Having dealt with the basic elements and requirements of the tax systems of the Russian Federation, you need to soberly assess which tax regimes the business is closest to.
First you need to analyze the requirements of which system is most suitable for the type of activity that the entrepreneur is engaged in. So, for example, for retail trade, OSNO, PSN, UTII and USN are suitable. Reporting IP on the simplified tax system is quite simple.
A businessman can acquire a patent for production services, for example, for the manufacture of sausages, pottery, handicrafts, carpets, felted shoes, optics, etc. The widest field for activity is provided by such a tax special regime as the simplified tax system.
From the point of view of the legal form (whether the LLC is IP), the restrictions will be small - only individual entrepreneurs can acquire a patent (PSN), but the organization can easily fill all its advantages with the UTII regime (if it exists in this region). The remaining tax regimes are available to both individuals and legal entities.
The most serious requirements are placed on the number of employees in the patent system - no more than fifteen people. The restrictions in the STS and UTII are quite acceptable for a start, since with them there should be no more than a hundred people.
The limit of estimated income in the simplified tax system (simplified tax system) in 2016 was 79.74 million rubles. It is quite good, but trading and intermediary firms are unlikely to stand it. In UTII income does not have such restrictions, however, only retail trade is allowed. The limit of 60 million rubles for the patent system is difficult to cross, given the limited number of employees, so this requirement is not too significant.
If there is a need to pay VAT (for example, in case the main customers are its payers), it is worth leaning to the choice of OSNO. In this situation, you need to be very well aware of the amount of payments and a hassle-free opportunity to return VAT from the budget. With this type of tax, it is almost impossible to do without the help of qualified specialists.
1) Sometimes the variant of the “STS Income minus expenses” system may turn out to be the most profitable in some cases, however, there is an important bureaucratic detail here - confirmation of your expenses. You need to know exactly whether there will always be the possibility of providing supporting documents.
2) After the most acceptable options have been selected, it is necessary to make preliminary calculations of the tax burden. It is best to turn to professionals for help in this matter.
Criterias of choice
What tax system will be the best for an individual entrepreneur? The answer to this question is precisely the individual calculation of taxes and contributions in each case. The following criteria must be considered:
- Legal and organizational form - LLC or individual entrepreneur.
- The requirements put forward by the tax system.
- The presence / absence of workers and their number.
- Regional specifics.
- The tax system used by future partners, potential customers, customers.
- Will there be export and import.
- The area of the hall or outlet where the service is performed.
- The number of vehicles in road transport.
- The expected amount of income.
- The cost of funds that form the basis of the balance sheet of the enterprise.
- Class of major consumers and customers.
- Benefits in tax payments for some categories of payers.
- The regular and uniform nature of income.
- The ability to correctly and regularly confirm their expenses in documentary form.
- The structure of insurance payments for themselves and their employees.
In order to avoid tangible financial losses whenever possible, choosing any system, it is necessary, first of all, to organize a clear and strict accounting.
The absolute number of taxpayers is able to work according to the general taxation system, since it does not have any restrictions. But, unfortunately, such a system is inherently considered the most onerous, both financially and administratively. It is difficult to take into account, to make reports, it is necessary to constantly interact with the tax authorities.
However, for those employed in the small business there are more profitable and simplified special (preferential) tax regimes (PSN, USN, USHN, UTII). It is they that give the opportunity only to getting on its feet or not so big business to work in pretty good conditions.
Choosing a tax system for an LLC and an IP can be equally difficult.
Ability to combine modes
In the event that an entrepreneur wants to conduct not one but several directions of his activity at once, there is the possibility of combining tax regimes. Suppose the following situation: a store with a small area has a good turnover. To reduce its tax burden, you can transfer it to the PSN or UTII (if it is an individual business), sometimes transporting goods is subject to a single tax on the simplified tax system.
The question arises as to which modes are capable of combining. Combinations can be very diverse: UTII (single tax on imputed income) and OSSO, STS and PSN, UTII and STS, etc. However, there are also prohibitions on combining such regimes as the USCH with the simplified tax system and the basic taxation system, and the simplified taxation system with basic taxation system.
It is also extremely important when choosing a suitable taxation system to take into account regional specifics. The probable annual income for the UTII PSN, as well as the differentiated tax rate for the STS, are determined by the local regional authorities. Sometimes in a neighboring city located on the territory of another municipality, the amount of tax payments differs many times. , .
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