What is characteristic of the tax reporting PI under different taxation regimes?
Starting a business as an individualentrepreneur, every citizen should remember that the presence of such a status presupposes the fulfillment of certain obligations. Of course, paying taxes first comes to mind, which is quite natural. Without replenishment of the budget, no legal subject of entrepreneurship works. However, there is another sphere that directly follows from the previous commitment. This is the tax reporting of the IP.
General principles of accountability
Currently, individual entrepreneurshave the opportunity to choose different taxation regimes that differ significantly in reporting. The state has approved the following types as complex: a general regime, followed by a simplified system of taxation, followed by a single tax on imputed income, unified agricultural tax and, finally, the patent system. In addition, the tax reporting of an individual entrepreneur is highly dependent on the availability of hired workers in the state.
Provide summary information to the tax authorities.An inspection of the entrepreneur's income is required only once a year. The tax return, which is the crowning of the PI's account, must be submitted next year until April 30. Personnel, or rather, the insurance premiums paid for it, will have to report once a quarter. And no matter what regime the entrepreneur chose.
And, of course, tax reporting PI is impossiblewithout scrupulous accounting, so as not to recall what was sold there a few months ago and at what price. For this purpose, there is a "Book of Accounting of Income and Expenses of the Entrepreneur", where all movements are recorded. At the end of each quarter, an interim result is pinned, and at the end of the year - the final results.
These are the general principles of accounting and reporting. It should be said that the most common taxation regime for entrepreneurs now is "simplified" (USN). On her example, we will describe the reporting of IP.
What documents should I prepare?
So, the submission of the tax return of the IP provides for the provision of the following documents to the regulatory authorities:
- tax return on USN - once a year to the tax inspection;
- individual information on yourself - once a year to the Pension Fund.
The presence of staff will add to this list some more IP reports:
- declaration of 2-NDFL for employees - once a year to the tax inspection;
- reporting on insurance contributions - once a quarter in the FSS and the Pension Fund;
- individual information on employees - once a year to the Pension Fund.
If the general regime is applied, the tax reporting of the IP is supplemented with documents for more serious payments such as VAT.
UTII and patent system of taxationassume very simple accounting. Rather, it can not be kept here for a year. This will not have any effect on the annual accounts. However, the appearance of at least one registered employee will immediately require the submission of information to the FIU and FSS
How can I take the reports?
Tax reporting PI can be delivered ininspection in three ways. The first is the direct submission of documents to the tax inspection. You can do it personally, you can through a representative. The second way is a postal item. Well and the third way is a representation in an electronic kind, using the Internet.
The tax authorities have recently been urged to use the third option. So information is much easier to process, tax specialists do not have to enter data from declarations into databases.
An individual entrepreneur can make upReporting itself, if qualification allows, but can use the services of specialists. But in all cases, he must always observe the deadline for submission of documents. Otherwise, sanctions are inevitable.
