Forms of taxation for IP

What are the forms of taxation in Russia? What should an individual entrepreneur choose in this or that case? It is not so difficult to understand all this as it seems. In fact, there are several taxation systems in the country. But there are many different payments. It is on them that you should pay attention. So how can an individual entrepreneur pay taxes? What do you need to choose one or another form of taxation? What are the pros and cons of each option? And which systems are most in demand among citizens? The answer to all this is not so difficult. It is enough to know a little information about each form of taxation. And already proceeding from the received information to stop on this or that variant.

Common list

So, the first thing to understand, from what in generalthe future businessman can choose. What are the forms of taxation in Russia? The thing is that each version of the development of events has its own characteristics. And if you do not take them into account, you can not only "burn out" with business, but also remain in debt to the state.

What are the forms of payment of taxes? Individual entrepreneurs can use one of the following systems:

• common system (OSS);
• "simplified" (USN);
• "vmenenka" (UTII);
• ESKH;
• patent.

As a rule, recently, special demandpatents, as well as a simplified system. But why? What are the features of each option? And how can you change the system of payment of taxes in Russia after registration of IP?

OSHO

So, the first option is an OSHO. The forms of taxation for individual entrepreneurs are chosen depending on the business. After all, not always this or that option is considered beneficial. Therefore, it is necessary to pay attention to the features of each proposal.

The general taxation system is the mosta common option. It can be used at all times. It is usually set to "default". That is, if a citizen does not specify a special regime for paying taxes, he will automatically conduct business on a common system.

To correctly choose the form of IP management, it is necessary to see what monetary payments are to be made in this or that case. At ОСНО citizens pay:

• tax on the property that is available to the entrepreneur and is involved in business;
• VAT on goods and services sold (18% of the cost);
• tax on profits (organizations pay 20% of the total amount of money in 2016, IP - 13%).

Plus, you will have to pay contributions to the Russian Pension Fund. This payment is mandatory for all tax systems. Only in some cases it does not exist. This factor should be taken into account.

Pros and cons of OSHO

The forms of taxation in Russia are already known. But what are the pros and cons of each option? The general system, as already noticeable, requires the payment of a large amount of money. This option is not suitable for small businesses with low income.

Most often used by sellers precisely because ofVAT. After all, then you can reduce the amount of money paid to suppliers. FOSS requires detailed reporting, accompanied by serious paperwork.

As practice shows, this option is finesuitable IP, who plan to engage in wholesale trade. As an analogue - work with large firms that have a relationship with VAT. Otherwise, other forms of taxation for IP are recommended.

ECCH

For example, you can pay attention to ECCN. This is the least common system of payment of cash. It applies only when it comes to business related to agricultural activities. Or rather, with production.

It requires serious paper red tape, practicallyis not in demand. Therefore, it is enough for entrepreneurs to know about the existence of such a form of taxation. And nothing more. In practice, a single agricultural tax is encountered in isolated cases. Especially unpopular it became after the introduction of patents. Now ESKN is the most unsuccessful system. That's why it does not make sense to paint it in detail.

"Vmenenka"

The next option is a single tax on the imputedincome. This form of taxation in the people is called a "wimp". Is not in great demand. And all this is due to the fact that it is allowed to choose the UTII far from all types of business.

It is not difficult to guess that such an optionimplies that certain taxes will be paid. The forms of taxation, depending on one or another case, allow the payment of various penalties. What taxes are paid at UTII?

He's only one. So it is called - a single tax on imputed income. By analogy with the system. Replaces taxes on property, income and VAT. The payment is established in accordance with the type of business.

Advantages and disadvantages of "vmenenki"

You can choose the form of taxation at any time. What are the pros and cons of UTII? Who and when is it recommended to use this type of tax payment?

The thing is that the minuses are onlypaper red tape, as well as detailed reporting. It is necessary to fill out a lot of documents, conduct quarterly reports, all this despite the fact that only one tax is paid.

Only small companies can choose UTIIs. If the share of another organization in business is more than 25% or there are more than 100 employees in the corporation, the "vimenka" is not applied. It is forbidden.

The pluses can be attributed to the lack of dependence on income, as well as the possibility of reducing insurance premiums at the expense of their subordinates. Elected UTII when it is possible.

About patents

Here is such an interesting UTII form. The system of taxation in Russia, entrepreneurs pay close attention. After all, depending on the chosen type of payment of taxes, business success often depends. More precisely, in which plus will be an entrepreneur.

A modern option is the patent system. Perhaps, the most successful option for those who want to try themselves in this or that business. Implies the actual absence of taxes. It has in some ways a resemblance to UTII - it only works for certain types of activity.

A citizen, when using this system, must buy a patent for a certain period. And then quietly conduct business. It does not mean any more features.

Whether to choose a patent

Forms of taxation in Russia - this is whatserious attention is paid. Pay attention to patents, if the activity in principle permits the use of this system. What are the pros and cons of this scenario?

Disadvantages are the limited nature of the patent,different cost of the document in those or other regions, the impossibility of obtaining an appropriate permit for the entire business. Only certain spheres allow choosing such a form of payment of taxes.

Advantages of the patent system are greater. Minimum paperwork, no additional taxes and fees. A patent is paid, then only a special accounting book is kept. It is good to use such a system to test your strength. You can buy a patent for only a month, and then see if it will be possible to build a business, or not.

USN

The most popular business option for IPis a simplified form of taxation. This option is common among beginning businessmen and entrepreneurs. Allows you to pay a minimum of cash. This is not suitable for all types of activities.

In general, there are no restrictions for the USN. But in some cases this option is considered to be extremely unprofitable. As a rule, entrepreneurs make payment of several payments:

• income tax;
• contributions to insurance.

Taxes are paid once a year, reporting is givenalso once every 12 months, at the end of the tax reporting period. "Simplified" may require a different amount of money. Everything depends on the costs and incomes of the entrepreneur.

From profit and expenses

What is interesting about the tax form being studied? A simplified taxation system is the most popular choice among entrepreneurs. Now, together with the USN, patents are used.

It has already been said that a "simplified" may require a varied amount of money. Much depends on spending and income. In this form of taxation, two systems are used:

1. Payments on income. Applicable in the absence of costs or with their insignificance. In this case, you will have to pay the state 6% of the annual profit.
2. Payments "income-expenses." Used to reduce the tax base by spending. It pays 5 to 15% of the profit, which remains after deductions. Accurate information should be found in each region.

Most often, entrepreneurs who work foryourself, use the first option. That is why the simplified taxation system for many is associated with taxes at 6%. The most profitable system for beginning entrepreneurs. The transition to a simplified system is familiar to many.

Select or go

How to choose or switch to a particular systemtaxation? In general, this action, as a rule, is carried out directly when a citizen is registered as an individual entrepreneur. The pre-selected system of paying taxes brings minimal inconvenience. Therefore, it is recommended to immediately decide which option suits the business. As a rule, citizens are engaged in registration of IP, when they know exactly what scheme they will pay taxes. Usually, a registration application specifies one or another mode of payment of tax contributions. But you can choose this or that form at almost any moment of business.

What restrictions are imposed in this case? The thing is that:

1. FREEDOM will automatically be applied if the citizen has not indicated a special regime when the IP is opened.
2. Transition to a simplified form of taxationis possible within 30 days from the moment of opening a business. Such a rule is in force to use the USN in the year of opening the case. Either before December 31 - then "simplified" will act next year. And first time it will be necessary to work on OSNO.
3. UTII is opened within 5 days from the moment of opening a business. More precisely, with the discovery of IP. Attention, there are some limitations. It is recommended to learn about them in each region separately.
4. Patents are purchased in advance. If a person wants to open an IP and use the patent system, then 10 days prior to registration it is necessary to apply to the tax with the appropriate application. Next, the document is paid for. And only then is the business done.
5. ESKN, as a rule, is registered within a month from the moment of the IP discovery. After the introduction of patents is practically not found in practice.

So what to choose

So which one to choose the form of taxationindividual entrepreneur? Practice shows that the USN enjoys a huge demand with 6% taxes, as well as patents. Next is the UTII. And it is recommended to choose AXO when it comes to active wholesale sales, as well as working with companies with VAT.

In fact, every entrepreneur himself mustdecide what will be beneficial for a particular activity. Beginners can be advised to start using a patent. And already proceeding from the experience gained, to open an activity for some form of taxation. This is a good option, which allows you to check whether the business will be successful.

If a person plans to work for himself, withoutsubordinates, it is recommended "simplified". Or leave a patent - there is already an entrepreneur anyway. It is not always possible to choose a patent system for paying taxes. But if there is such a chance, it's best to use it to test your own strength.