What does ip pay? Sole Proprietor Taxes. What taxes does a sole proprietor pay? Pros and Cons of the Patent Taxation System
Beginning entrepreneurs may face various difficulties when choosing a taxation method. In order not to make a mistake, you need to study the main types of regimes, taxation, and understand which one will be the most optimal for your business. Don't forget about insurance premiums and tax deductions. The latter can significantly ease the expenditure burden in the process of entrepreneurship. Let's figure out what taxes pay individual entrepreneurs.
Features of taxation of IP
If you decide, then you need to know the basic legal framework that will allow you to build right relationship with the state in terms of paying taxes. These include features of registration and licensing of business, payment of penalties.
There are two main ways to pay tax on income from entrepreneurs:
- the taxation procedure is the same for all
It is a deduction from the amount that is obtained by subtracting from the income received the sum of all social benefits. It is 13%. Until recently, this system for entrepreneurs was the only and main one, until various programs were introduced to simplify the taxation process for individuals engaged in entrepreneurship. This was carried out with the aim of developing small and medium-sized businesses in Russia.
- special methods of taxation
At the moment there are four of them, these are the USN, UTII, PSN, ESHN. It was created with the aim of removing a large part of the tax burden from entrepreneurs and simplifying the workflow.
Tax deductions are established for special groups of the population, these include children under 18 years old, disabled people, combatants, students under 24 years old. Among the main types tax deductions the following stand out:
- deductions for
This may include financial assistance various cultural and educational institutions, shelters and nursing homes. It should be noted that the tax deduction is carried out only from the amount that was given for these purposes.
- tuition fees
It is carried out if the person himself is engaged in private business or his children under 24 receive education.
- health care contributions
You can use this deduction if the entrepreneur himself or members of his family receive paid medical services.
- sale and purchase of residential premises
It is used for individuals, if it is not related to their entrepreneurial activity, it can also be used to repay a mortgage loan.
Any business is subject to risks. Before choosing a tax system, you need to calculate the estimated income and expenses. At the stage of business formation, it would be best to use a simplified taxation system. As soon as the entrepreneur begins to receive a stable income, then you can think about the patent system or "imputation".
However, it should be noted that the latter will be beneficial only if your income is stable, because taxes will have to be paid even if there is no profit at all.
Consider whether you will need workers, and how many. The patent system of taxation is allowed if you employ no more than 15 people. STS can be applied if no more than 100 people work for you. If you do not meet any of these criteria, then you will have to register a business on a general basis.
At choice of simplified tax system it should be noted that it has two varieties with taxation of 6% and 15%. You need to review your income or forecast it (when starting a business) and choose the appropriate percentage.
If the business is developing successfully, and you are consistently making a profit, then you can think about switching to more profitable flat-rate tax systems. To do this, you need to find out what types of activities in your area of \u200b\u200bresidence are suitable for this. These lists are for different types subjects of the Russian Federation can be expanded depending on the situation in the territory of residence.
Main types of taxation
Currently, there are five main tax regimes:
General tax regime (OSNO)
All novice entrepreneurs, according to the Tax Code of the Russian Federation, begin to work according to the general taxation system; in order to switch to more simplified options, they need to write an application for this.
OSNO is well suited for those individuals in business who deal with suppliers and consumers of products who are willing to pay VAT. Entrepreneurs using this regime need to pay VAT and personal income tax, as well as property tax.
Personal income tax must be paid for yourself and for employees, if any. For yourself, this tax is calculated as the amount of income, taking into account tax deductions, multiplied by 13%. The entrepreneur has the right to reduce the amount of income using special tax deductions, if he does not have the opportunity to document his expenses, then he can reduce his profit by no more than 20%.
This tax not used if in the reporting period the expenses exceed the income, that is, the profit is equal to zero. However, insurance and some other contributions will have to be paid, regardless of whether there is a profit or not.
Value added tax (VAT) in accounting expenses is not included. He stands out on a separate line and is accounted for through invoices, which must be entered in a special journal. This is necessary in order to be able to deduct from your VAT that which has already been paid by the buyers of the products.
This tax is paid once a quarter. Those who have a profit in the reporting period of less than 2,000,000 rubles are exempted from it. However, this does not apply to those entrepreneurs who are engaged in the sale of tobacco, alcoholic beverages and fuel.
Also, an individual entrepreneur is obliged to pay taxes on pension and social insurance, as of 2017. it amounts to a total of about 28,000 rubles.
Similar contributions must be paid for employees (if you have any). The amount of deductions is 30% of wages worker.
Also, a person engaged in individual entrepreneurship is obliged to pay property tax in the amount of 2% of profits once a year.
Simplified tax regime (STS)
The most common mode of payment of taxes by private entrepreneurs at present. The amount you will pay in this case depends on the payment method, of which there are two:
- revenue deductions of 6%
It will not matter how many expenses you have incurred, you will pay a tax of 6% on the profits received. You will also make personal income tax payments for yourself and for employees and insurance contributions to pension and social funds. In certain cases, you will also have to give financial resources on property, transport and other types of taxes.
- deductions under the "income minus expenses" system of 15%
This option is somewhat more complicated, because in order to significantly reduce the amount of the tax base at the expense of your expenses, you will need to collect an evidence base in the form of checks, invoices and acts of work performed.
The amount provided for a tax deduction is considered two options:
- income minus expenses multiplied by 15%;
- income multiplied by 1%.
Where the value is greater, then you need to take for tax base. It is also necessary to take into account the fact that personal income tax and insurance premiums will also have to be paid here.
To decide which system to choose, you need to know the approximate ratio of future income and expenses and not be at a loss. Reporting in this case is carried out by filing a declaration once a quarter.
With the simplified tax system, depending on the work of the region, tax rate may decrease. This information can be obtained from the local tax authority.
The 6% option when working on a simplified system is more attractive for the reason that the entrepreneur can reduce the amount of insurance premiums, which is not allowed with the 15% option. However, in the latter case, social and pension insurance can be reduced when calculating the tax base.
Also, not all entrepreneurs have the opportunity to use the simplified tax system. It can be used if the number of people working for you does not exceed 100 people, and the income per year should be less than 150,000 rubles. This system taxation does not apply to entrepreneurs engaged in turnover excisable goods.
Single tax on imputed income (UTII)
This method of taxation differs from the simplified tax system in that it is calculated from imputed income. Not everyone can use it, but only entrepreneurs engaged in certain types of activities. In some constituent entities of the Russian Federation, the list of activities that are subject to UTII can be quite extensive, and in some municipal authorities may ban it altogether. For more information, please contact your local tax office.
The calculation of the tax base is based on a certain physical indicator, which can be, for example, the footage of retail space, the number of people in the state, etc. It is calculated using the following formula:
- monthly income * physical indicator * coefficient 1 * coefficient 2 * 15%
Coefficient 1 is set by the government of the Russian Federation and is equal to an average of 1.78, its figure fluctuates from year to year. Coefficient 2 is set by local authorities and can vary from 0.005 to 1.0. We multiply the amount received by 15% and get the amount of UTII payable.
The tax must be paid in the same way as the simplified tax system once a quarter. The use of UTII is possible only if the number of employees you have does not exceed 100 people. In addition, there are a number of other specific restrictions, for example, on the amount of space occupied by a business.
Patent tax payment (PST)
This taxation system is similar to UTII, here also payments are made regardless of whether your business is profitable or unprofitable. Check with your local tax service.
A patent is valid only on the territory of the subject of Russia where it was issued. If you plan to do business throughout the Russian Federation, then this tax payment option will not suit you. A patent is granted for a fixed period, but not more than a year.
The size of the PSN is determined municipal authorities power depending on the estimated yield for various kinds business. This amount is divided into 12 months and multiplied by 6%. The amount received will be the size of the patent. You can pay for it at any time after receipt, but no later than the expiration date of its term.
Patents issued for up to six months must be paid in full, those issued for a year can be paid in installments.
This tax regime, like the previous ones, has its limitations, for example, it cannot be used if the number of employees is more than 15 people and with an annual income of more than 60,000,000 rubles.
It is not possible to reduce the amount of insurance premiums under this tax regime. Just as with the simplified tax system and UTII, with a patent, an entrepreneur must pay personal income tax for himself and his employees, insurance premiums and others. additional taxes if necessary.
Tax regime for agricultural entrepreneurs (ESKhN)
This taxation system was created specifically for agricultural producers. It can only be applied to entrepreneurs engaged in the production and sale of agricultural products, as well as to those who serve them.
The main condition for using the UAT is that the income from the sale of crop products, catch, livestock, etc. should be more than 70% of total income In the organisation. It is calculated similarly to the simplified tax system, expenses are deducted from income and the resulting value is multiplied by 6%, this will be the amount payable. It does not apply to manufacturers of excisable goods.
ESHN is paid twice a year. The entrepreneur also pays personal income tax, insurance premiums, property, land and transport tax.
If you have several types of business, then you have a great opportunity to save money - use several taxation regimes. Only this can be done for each case separately. Not all modes can be combined, for example, it is not possible to combine the USN and ESHN, as well as the USN and DOS.
When registering as an individual entrepreneur, according to latest changes v tax legislation, you can not make such deductions for 2 years. To do this, you must submit an application, it should also be noted that it does not apply to all types of activities. For more information on this issue, please contact your local authorities.
Insurance premiums must be paid for the entire period while you are registered with the tax office as an entrepreneur. Neither the lack of profit or commercial activity, nor the retirement age exempt from this obligation. If it so happened that you can no longer engage in entrepreneurial activity, then you must submit an application to the tax authorities to be deregistered.
Avoiding paying insurance premiums will not be a solution to the problem, since the tax office will still find you and force you to pay the debt due. It can be up to 40% of the accumulated amount, excluding penalties.
If you are in the business of providing services, then without fail notification must be submitted to the CPS. If this is not done, then a fine of up to 5,000 rubles is possible.
Also, with the opening of your business, you need to go to the bank. This is necessary not only from the point of view of convenience, but also in order to avoid the imposition of a fine for exceeding the cash limit, which is set by the bank in the amount of no more than 100,000 rubles.
It should also be noted that some activities require licensing. These include:
- production of spy equipment and spare parts for it;
- invention and production of means of information transmission;
- medical services.
Now you know what taxes individual entrepreneurs pay. Features of taxation will depend on the choice of its system. These include DOS, USN, PSN, ESHN, UTII. The USN is the most commonly used method by entrepreneurs. It should also be noted that the transition to work on a simplified taxation system does not exempt the entrepreneur from paying insurance premiums.
Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the "special regimes" (USN, UTII, Patent)
In this case, the Individual Entrepreneur pays Personal Income Tax "Personal Income Tax" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and, accordingly, keeps records and submits reports on these taxes. Such a system is the least convenient and is suitable only for large entrepreneurs, importers, and if profitable clients on OSNO with VAT. These are the main distinguishing features of IP on common system taxation.
Option 2 (simplified taxation system, income).
In our opinion, this is the most the best way unless of course it suits your business. It is used for various services and / or at low cost / expenses.
The main tax is the Unified Tax STS of 6% on individual entrepreneur income, which replaces the above taxes. In other words, all proceeds received to the account or to the IP cash desk are subject to taxation. It is not possible to reduce the income for the expenses incurred.
However, the amount of tax calculated can be reduced:
- 100% of mandatory payments (contributions) of an individual entrepreneur in Pension Fund RF and the Federal Fund for Mandatory health insurance in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 is indicated at the end of the material. This deduction applies if the sole proprietor has no employees.
or, if the individual entrepreneur uses the labor of employees:
- 50% of payments (contributions) to the PFR, MHIF, FSS accrued and paid for employees.
Accounting for income is kept in the Book of Accounting for Income and Expenses "KUDiR" of individual entrepreneurs using the simplified taxation system. Cash transactions and accounting of fixed assets "OS" is carried out in the general mode. We also note that there is no need to keep accounting records and additional taxation generated profit. Available funds, remaining after the payment of the Single Tax, can be issued from the cash desk or transferred to personal card from a current account, such personal income tax payments are not taxed. An additional advantage is the ease of accounting and reporting, as well as the lack of interest in audits tax authorities.
Option 3 (simplified taxation system, income minus expenses).
This option is suitable for trading and/or in case of high cost/expenses. Also, if the cost of goods is high, and the margin is small.
The main tax is the Single tax of the simplified tax system 15% from the income of an individual entrepreneur, reduced by his expenses. At the same time, the costs must be justified, economically justified and documented. The list of expenses for which income can be reduced is prescribed in Article 346.16 tax code RF. The list is closed, i.e. You can only take into account those expenses that are expressly prescribed in the law.
Accounting for income and expenses is kept in the Book of Accounting for Income and Expenses "KUDiR". Cash desk and OS - according to general rules. Accounting may not be maintained. Profits are paid without additional taxation.
In this option, accounting is somewhat more complicated and the attention of the tax authorities may be closer, since it will be necessary to confirm the validity of the expenses incurred.
4-option (patent taxation system). A new type of special regime has been introduced into a separate chapter of the Tax Code since 2013, but the law of the constituent entity of the Russian Federation is additionally required for local action. In the Moscow region, the law "On the patent system of taxation in the territory of the Moscow region" is in force. The federal city of Moscow adopted Law No. 53 "On the Patent System of Taxation". You can download the full text of these regional laws on our website. Only Individual Entrepreneurs can obtain a Patent, organizations are deprived of such a right.
A patent may apply along with other regimes and apply to certain types of activities established by law. Basically, these are various services, as well as retail in halls up to 50 sq.m. A patent is valid in relation to one of the types of entrepreneurial activity and on the territory of one subject of the Russian Federation, on the territory of another subject of the Russian Federation, a new Patent must be obtained for each type of activity.
You can apply for a patent simultaneously with the opening of an individual entrepreneur or 10 days before the start of applying the Patent taxation system.
The patent replaces the basic taxes, and also exempts from the obligation to submit a declaration. The object of taxation is the "potentially receivable annual income of individual entrepreneurs" for each type of activity, and is established by the law of the subject of the Russian Federation.
For example, a Patent for trading in a hall with an area of no more than 50 square meters in the Moscow region for the full year 2017, will cost:
- at 12528 rubles / year for individual entrepreneurs without employees;
- at 30210 rubles / year for individual entrepreneurs from 1 to 3 employees;
- at 253888 rubles / year for individual entrepreneurs from 4 to 15 employees;
The average number of 15 employees for labor, as well as civil law contracts is the maximum number of employees to obtain and apply the Patent.
It can be said that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. With regard to Moscow, since July 2015, the benefit from the application of the Patent system in relation to commercial types activity is enhanced by the exemption from the payment of the Trade Duty.
A new kind of additional local collection based on the object of trading activity. On the this moment valid from 07/01/2015 in the city of Moscow. See our Trading Fee review for more details.
Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the subjects of the federation. In particular, individual entrepreneurs in Moscow do not have the possibility of its application at all, and UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself whether to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable, unlike other options.
IP pension contributions
In 2017, IP contributions increased to 27990-00 rubles, plus 1% (one percent) of income exceeding 300 thousand rubles. per taxable period. Fixed contributions Individual entrepreneurs are paid regardless of the applicable taxation system.
Having opened (registered) IP individual automatically become a payer of contributions to the pension and medical funds. The amount due for payment of contributions is linked in the calculation to the minimum wage. So it's different every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the details for payment, which can also change from the new year. And it is imperative to remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.
Remember! A citizen with the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified state register individual entrepreneurs. Although there are exceptions to this rule. Paragraph 6 of Article 14 of Law No. 212-FZ lists such cases:
- parental leave up to 1.5 years;
- conscription military service;
- caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
- living with a spouse serving in the military military service under a contract, in an area where there is no possibility of employment;
- living abroad with a spouse sent to work in diplomatic missions and consular offices of the Russian Federation, international organizations.
To take advantage of the benefit, you need to write an application for the suspension of the activities of the individual entrepreneur in connection with one of the points and submit it to the Pension Fund.
Payment of dues
You can calculate the amount of fixed contributions for IP for 2017 and 2016 in our fixed contribution calculator online directly on the site.
In 2017, the amount of the total fixed payment (PFR and MHIF) individual entrepreneur is
- 27990 rubles 00 kopecks (and an additional 1% of revenue over 300 tons)
it is divided into two funds:
- The contribution of an individual entrepreneur to the FIU for 2017 is equal to: 23400.00 rubles.
- The contribution of an individual entrepreneur to the MHIF for 2017 is equal to: 4590.00 rubles.
Not only the BCC for individual entrepreneurs has changed since 2017, but the administration of contributions was transferred to the tax inspectorates.
- KBK PFR 18210202140061110160 - up to 300 tons.
- KBK PFR 18210202140061110160 - 1% from excess of 300 tons.
- KBK FOMS 18210202103081013160
- CBC PFR 18210202140062110160 - penalties
- KBK PFR 18210202140062210160 - interest
- KBK PFR 18210202140063010160 - fines
- KBK FOMS 18210202103082013160 - penalties
- KBK FOMS 18210202103083013160 - fines
- The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rubles (contribution to the FIU)
- The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3399.05 (contribution to FFOMS)
- 24984-00 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
- 7495-20 rub. Insurance premiums in a fixed amount for the payment of the funded part of the labor pension.
- 32479-20 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
- 3185-46 rub. Insurance premiums for compulsory medical insurance credited to the budget of the FFOMS.
To pay fixed IP contributions in 2017, codes are used budget classification:
Federal Compulsory Medical Insurance Fund
In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 tons.)
In 2015, the total fixed payment amounted to 22261.38 rubles. (plus 1% of revenue over 300t.)
From 2014 to present, valid new order calculation and payment of insurance premiums in a fixed amount for the self-employed population. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. A fixed amount must be paid before the end of the year (it is possible in installments), and 1% before April 01 of the year following the reporting year, but it is also possible during the year.
In 2014, fixed payments of individual entrepreneurs "insurance contributions in a fixed amount" to off-budget funds (pension fund and compulsory medical insurance fund) amounted to:
The first option - with revenue less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of the availability of income or business activities.
Calculation depending on the minimum wage (the formula is valid now):
The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.
There is also a limit on insurance premiums calculated from amounts exceeding the three hundred thousandth of revenue, it is equal to eight times the amount of a fixed contribution to the Pension Fund Russian Federation, i.e. RUB 138627.84 In total, the maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. Maximum amount contributions in 2015 is 148,886.40 rubles. And the maximum amount FIU contributions in 2016 is 154851.84 rubles.
In 2013, the total amount of contributions for the full year was 35664-66 rubles. When transferring contributions to the FIU, there was next order their distributions:
For persons born in 1967 and younger:
For persons born over 1966:
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Before officially registering his own business as an individual entrepreneur, a future businessman usually selects for himself convenient system taxation. Depending on the type of activity, on the need for employees, on the amount of resources used, the entrepreneur will have to make a choice in favor of one of the 5 taxation options allowed for individual entrepreneurs in the Russian Federation. The amount of money that the individual entrepreneur will need to pay to the state treasury in the future depends on how justified this choice will be. Therefore, it is very important to know some specifics with and without employees in 2017 applying different tax regimes.
Mandatory IP deductions in 2017
Whatever tax regime an individual entrepreneur chooses, in any case, he is obliged to make systematic deductions for himself. The peculiarity of this kind of deductions is that the individual entrepreneur does not have an employer, which means that there is no salary, but he has income from commercial activities. The amount of contributions paid to off-budget funds will depend on the size of this income. Entrepreneurs who must pay taxes for an employee for individual entrepreneurs will see various innovations in 2017, which you can read about.
Important! Each individual entrepreneur must make contributions to extra-budgetary funds for himself, and it doesn’t matter at all whether he actually conducts entrepreneurial activity and whether it brings him income.
The amount of money to be paid is calculated taking into account the minimum wage. It is necessary to transfer 26% of its value to the PFR and 5.1% to the FFOMS. The minimum wage in 2017 is 7,500 rubles. Based on this, all mandatory deductions can be calculated. For clarity, the data is presented in the form of a table:
Thus, the general fixed amount contributions for an individual entrepreneur for himself is 27,990 rubles, and if his income exceeds 300,000 rubles. per year, then 1% of the resulting difference is added to this amount.
Important! In the Russian Federation, the maximum amount of insurance contributions to the Pension Fund for individual entrepreneurs has been legalized. In 2017, it is 187,200 rubles.
Besides mandatory contributions An individual entrepreneur can voluntarily translate cash also in the FSS. The amount in 2017 is 2610 rubles. in a year. If this condition is met, then when insured event the businessman will be entitled to receive appropriate benefits (for example, for disability).
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Taxes paid by an individual entrepreneur without employees
What other mandatory payments will the entrepreneur have to make? ? Consider, for starters, an individual entrepreneur who carries out its activities without involving employees. The types and amount of taxes paid by an individual entrepreneur without employees depend on the taxation system he applies (information about all tax regimes is located). The state gives the businessman the opportunity to choose between the main and special tax regimes.
The main taxation system (OSN) is assigned to an individual entrepreneur when registering his own business immediately “by default”. This is important to know, because if this system does not suit the individual entrepreneur, then he needs to submit an application for the transition within the prescribed period. DOS is characterized by the payment of several taxes at once to the state treasury, which together add up to a pretty decent amount:
- personal income tax in the amount of 13%;
- VAT in the amount of 10% or 18%;
- personal property tax.
When using IP patent system You don't have to pay taxes at all. It is only necessary to pay for a patent 6% of the basic profitability of IP.
The application of the unified agricultural tax is possible only for producers of agricultural goods. Sole proprietors applying the ESHN pay 6% of their profits.
Taxes of individual entrepreneurs with employees
If the activity of an entrepreneur involves the involvement of employees with their subsequent employment, then he already acts as an employer. Accordingly, not only the payment of wages is added to his expenses, but also certain contributions for each person hired. So, let's consider what taxes an individual entrepreneur with employees has to pay:
- Personal income tax - personal income tax - is withheld from the employee's salary and amounts to 13% of its value. In this situation, the IP plays the role of an intermediary ( tax agent) between the worker and tax office.
- Mandatory insurance contributions to off-budget funds:
- PFR - 22% of wages;
- FFOMS - 5.1%;
- FSS - 2.9%.
In fact, personal income tax is not paid out of the pocket of an individual entrepreneur, but is deducted from the income of the employee hired by him. And insurance premiums are just those additional expenses businessman, which are inevitable when hiring employees. When setting the salary, every entrepreneur wants to know how much the individual entrepreneur pays taxes for an employee in 2017. The individual entrepreneur must understand that in addition to her, he will have to transfer another 30% of the salary to off-budget funds.
Is it possible to save for individual entrepreneurs with employees on 2017 taxes and insurance contributions? There are, moreover, quite legal grounds. There is a list of categories of payers who have the right to use reduced rates insurance premiums. These include, for example, individual entrepreneurs on the simplified tax system, which are engaged in the production of food products, the production of games and toys, etc.
Important! In 2017, for the deduction of insurance premiums for employees in the Pension Fund of the Russian Federation, the maximum annual salary was determined - 876,000 rubles. If the salary of a hired worker for a year exceeds this indicator, then the individual entrepreneur pays only 10% of the resulting difference.
What should an individual entrepreneur do to avoid problems with regulatory authorities?
In conclusion, I would like to add that a modern entrepreneur needs to take a very responsible approach to the issue of paying taxes and transferring insurance premiums. If an individual entrepreneur has employees, what taxes he needs to pay should be found out in a timely manner, in the regulatory authorities. It is important to transfer all the necessary funds within the time limits established by law. This will avoid penalties and other undesirable consequences.
At first glance, an unpleasant word is taxes, especially for a novice individual entrepreneur. To deal with this, in fact, not a terrible phenomenon, we offer you an article in which we will pay attention to the topic “what taxes and contributions does an individual entrepreneur pay”.
What types of taxes must be paid for an individual entrepreneur
Suppose that Sidorov opened his own IP for the repair of cars and the sale of auto parts. How much money should he give to the state? The answer to this question directly depends on the system of taxation that Sidorov uses at the moment.
In general, by type, all taxes on individual entrepreneurs are divided in this way (we will analyze with examples):
- Petrov uses a car for business, on which he delivers orders around the city. Also in his possession is observed land plot: there he built his small shop. In this case, our individual entrepreneur pays land and transport tax, in addition to the main ones.
- Ivanov decided in advance on the taxation scheme and gives part of the income to the state for the improvement of his country.
- Mironov, who opened a clothing store, in addition to the above remitted taxes must also pay a certain amount due for insurance premiums.
Tracking your taxes is now possible online: the moedelo.org service provides a wide range of options for every individual entrepreneur and helps to understand all tax returns and other papers.
What tax should an individual entrepreneur pay according to the taxation system
Now let's turn to the classification of the main types of taxes, based on the taxation system: different businesses must pay quite different amounts from each other. Let's see this with examples.
Individual entrepreneur based on the general taxation regime
Semenchenko opened her own hair care business: haircuts, styling, hairstyles. She decided not to use the special tax regime and stay on OSNO. In this case, it will have to pay the following taxes to the state treasury:
- on the income of individuals (suppose that she earns 13,000 per month, then she will need to pay 13% of the amount - 1690 rubles);
- value added (another 18% of the money earned by their own hands).
In addition, Semenchenko travels to festive celebrations and does hair on the spot. Our businesswoman also pays a transport tax for using a car. If she needed some additional property or land, then she would also pay the corresponding percentage for them. Now we know what taxes an individual entrepreneur is subject to in this BUT system.
IP on a simplified system
Which individual entrepreneur can switch to a simplified taxation system? Let us turn to the case of businessman Ivashchenko, who opened his own small doll shop. He was able to choose USN. How?
He has no employees, and therefore the first and important condition - a working group of up to 100 people - is met. By the way, not only individual entrepreneurs, but also legal entities can use a simplified system, but this is more suitable for small companies.
Over the past 9 months, Ivashchenko's income from the doll store amounted to 450 thousand - which means that the entrepreneur did not exceed the threshold of 112.5 million rubles.
The remaining conditions apply to larger firms with several dozen employees, in our case it is enough to mention the first two - they are the most important.
Ivashchenko switched to USN. What percentage of taxes should this individual pay? Let's turn to the calculations.
Of the total income (450,000 divided by 9 months, we get 50,000 per month), the businessman pays 6%, that is, in our case, 3,000 rubles.
Suppose that Ivashchenko spent 20,000 out of 50,000 to purchase material. Another percent is 15, the entrepreneur must pay from the difference between income and expenses. In our case, from the remaining 30,000 - 4,500.
Ivashchenko, unlike Semenchenko, pays much less thanks to the simplified tax system. In addition, he will not separately deduct from income for personal income tax and VAT. Unfortunately, simplified taxation does not exempt from other taxes.
UTII for an individual entrepreneur
It is believed that this type of taxation is absolutely voluntary (if your activity is listed in a special list). And if earlier businessmen engaged in only certain types of activities could transfer to it, now almost any entrepreneur can do this - the list has expanded. Let us turn to examples of who can switch to UTII.
- Nadezhda has opened her own atelier and sews clothes for her clients. Its activities are related to one of those listed in the register - household services.
- Nikolai graduated from medical school and decided that he really wanted to help animals. That is why he opened his own business. This item is suitable for veterinary services.
- Albina rented several garages, converted them into a car wash. This activity relates to the provision of services related to the maintenance of vehicles.
- Anna opened a courier business: she entered into contracts with big companies cities and now delivers their documentation. This type of work is classified as staging.
In addition, there are a huge number of examples. We have listed the main ones that allow us to conclude which entrepreneurs can count on UTII.
The system of calculation for imputation is rather complicated. But we will try to simplify it to a clear algorithm. How much tax does an individual entrepreneur pay in this case? Let's find out.
You are a stationery seller. You, like any businessman on UTII, need to pay 15% of imputed income. We start the calculations.
- imputed income is not ordinary income from the sale of pens and rulers. You need to calculate it according to the formula, but for now we will collect the variables.
- You work alone and this month you assume that the income will be 30,000 rubles.
- We now calculate the amount of income for the quarter (this is 3 months): it turns out 90,000 rubles.
- Now let's take the coefficients established by law. The first is 1,798 - it changes every year. Now we will take the second one approximately, it cannot be static - this is an error in the calculation. We will take 0.4.
- We multiply 90,000 rubles, 1.798 and 0.4. We get an imputed income of 64,728 rubles.
- The simplest step left is to calculate 15% of this amount. Accordingly, you learned UTII.
Taxes on salaries and basic contributions of individual entrepreneurs
We have considered what taxes an individual entrepreneur should pay per year, now we will pay attention to contributions. Several points matter here.
Chernova registered herself as an individual entrepreneur selling everything necessary for artists. A year later, the store's turnover began to grow: the woman decided to hire several employees. Thus, Chernova received the status of a tax agent. For Irina and Zhenya, who were hired by the entrepreneur, now you need to pay insurance premiums. In addition, a woman is obliged to deduct 13% from the salary of employees for personal income tax.
Malinnikova, unlike Chernova, decided to manage her seedling business on her own. What taxes does (pay) an individual entrepreneur in this case? Well, firstly, it all depends on her choice of taxation system. And secondly, she is obliged to pay insurance premiums for herself personally - for medical and pension insurance.
Some insurance premiums are taken into account under a certain system of taxation. For example, on a simplified tax system, they make up 6% of the total amount of taxes. UTII generally distinguished itself and deducts contributions in full, but only in the case when the entrepreneur does not hire any workers. Therefore, in the case of Chernova, this option does not work.
Malinnikova has the right to reduce the insurance premium for her employees under the UTII system, but not more than 50% of the original amount.
For entrepreneurs using the basic taxation regime, insurance premiums can be almost entirely included in expenses.
Thus, considering in our article on simple examples, how and what taxes individual entrepreneurs need to pay, we hope that now this word will not cause bewilderment among young businessmen. It is important to note that the percentage of payment of mandatory duties to the state also depends on the choice of the taxation system. Whether it is at least BASIC, at least simplified, at least UTII - it is necessary in each case to note the conditions of your IP.
In 2017, new changes to the legislation concerning individual entrepreneurs entered into force.
In order to simplify the content and conduct of business, within the framework of anti-crisis plan some initiatives have been approved.
Such as, for example: tax and supervisory holidays, increasing the variety of activities for patent holders, limiting double taxation other.
Taxes paid by individual entrepreneurs without employees and with employees for 2017
In the Russian Federation, a businessman is given a choice of taxation system.
One of the five existing options is selected depending on the scope of the business, the number of employees and resources.
The amount paid by the IP to the treasury will depend on the selected mode.
Therefore, it is important to know some of the subtleties of paying taxes for IP for 2017 without employees and with employees in different variations of taxation.
Payments for individual entrepreneurs without employees
For individual entrepreneurs who work without the involvement of employees, there is a main and special modes taxation:
- OSN (the main taxation system) during registration is automatically assigned to the individual entrepreneur.
If the individual entrepreneur prefers another system, it is necessary to draw up and submit an application for the transition within a certain period of time.
DOS consists of several taxes, as a result of their folding, a rather large amount is obtained: - The simplified taxation system (STS) sometimes allows you to significantly reduce the cost of IP.
- Much here depends on the success of the development of the enterprise and the choice of the entrepreneur:
1) Income with a rate of 6%.
2) Profit with a rate of 15%. - The imputed income tax (UTII) is popular among sole proprietors without employees.
It simplifies the introduction of reporting and tax pressure.
Payment is 15% of income; - The patent system completely excludes the payment of tax, it is necessary to pay 6 percent of the basic profitability of IP for a patent;
- The unified agricultural tax (ESKhN) is valid exclusively for industries related to agricultural products.
The organization pays 6% of the profit to the treasury.
All special modes are designed for certain types of activities.
In some situations, the use of any of the modes may be illegal.
Taxes for individual entrepreneurs with employees
An entrepreneur who attracts employees with their further employment is an employer.
In addition to the salaries of employees, additional contributions for each employee are added to his expenses:
- Personal income tax persons (NDFS) is 13% of the employee's salary, deducted from this amount.
- Insurance contributions to off-budget funds.
An individual entrepreneur with employees in 2017 can legally save on payments and deductions.
For example, individual entrepreneurs engaged in the production of toys and food.
How taxes and IP contributions are calculated in the current 2017
An individual entrepreneur is simply an individual with the right to entrepreneurial activity.
Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.
But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.
Mandatory insurance contributions to the PFR (pension tax)
If the IP income for 2017 is within 300 thousand rubles, then the calculation formula looks like this:
1 minimum wage * 12 * 26%.
If the amount exceeds 300 thousand rubles, an additional 1% is imposed on income received in excess of this mark.
The upper limit of the contribution to the FIU is no more than
8 minimum wage * 12 * 26%.
Mandatory insurance contributions to the FFOMS
These contributions this year are unchanged for all individual entrepreneurs with any income and amount to 4,590 rubles, they are calculated as follows:
1 minimum wage * 12 * 5.1%.
IP contributions for employees
Already discussed above detailed description account for this contribution.
Taxes on the USN
The so-called "simplification" is very popular among small business entrepreneurs.
Either income or income minus the amount of expenses is taxed, at the discretion of the entrepreneur.
To calculate the amount payable, we multiply the base by the rate, which is:
- “expenses are deducted from income” -15%;
- "income" - 6%.
In some regions, the rate has been reduced from 15% to 5%, and 6% even to 1%.
Local authorities do this in order to attract investment or develop certain types of activities.
Please note that the simplified tax, as in the general regime, is calculated on the basis of the total income.
Accordingly, if the individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.
IP taxes for PSN
This mode is designed exclusively for IP.
It is necessary to find out for which types of activities a patent can be taken at the territorial inspections, since there are amendments and changes in each region.
A patent is valid only for the entity where it was originally issued, with the exception of cargo transportation.
Under the patent regime, the number of employees may not exceed fifteen, and the maximum annual income may not exceed 60 million rubles.
A patent can be taken for a period of 1 month to 12 months.
To find out the cost of a patent for a year, you need to know the potential income for the year in this field of activity, which is multiplied by 6%.
A patent for a maximum period of 6 months must be paid for within 25 days after it becomes valid.
If its duration is more than six months, payment is made in the following order: one third is paid within 25 days, the remaining part no later than 30 days before its expiration.
Taxes on UTII
The payment is valid for certain areas of activity.
Regionally, their list can not only be reduced, but such a regime can be completely prohibited.
The tax is calculated as follows:
BD * FP * K1 * K2 * 15%,
- K1 is the deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
- K2 - reduction factor, set annually by regional structures (ranges from 0.005 to 1).
- DB - basic income per month per unit of physical. indicator.
- FP is a physical indicator, which can be the number of workers, retail facilities or the area of a trading floor and many other options.
The payment is mainly calculated for 3 months, that is, for a quarter.
It is paid by the 25th day of the month following the quarter.
There are restrictions on the number of employees, their number should not exceed 100 people.
Tax for individual entrepreneurs on unified agricultural tax
The payment is designed for those who produce agricultural products.
The tax is calculated on the basis of:
"total income minus expenses", a constant tax rate is 6%.
If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the UAT only from the beginning of next year.
Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs
For those who know how and love to save money, there is another great opportunity - to combine some tax regimes with each other.
Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.
In the event that activities are carried out at different objects, it is possible to combine modes in one type.
Combination options: PSN and USN; UTII and PSN; ESHN and UTII; UTII and PSN; UTII and USN
Incompatible: USN and DOS; ESHN and USN.
It is impossible to say for sure how it is correct and profitable to combine taxation regimes.
Since the amounts must be calculated for each of the regions and activities individually.
But, using these principles, it is definitely possible to reduce payments without violating the law.
The amount of additional contributions, payments that the individual entrepreneur pays from himself in 2017
In addition to all the listed taxes, the sole proprietorship is responsible for paying property taxes:
- Transport tax (imposed on the personal transport of the entrepreneur)
- Property tax (apartment, cottage, house, etc.)
- Land tax (plot of land)
- Water tax (well, well)
Since 2017, a new accrual system has come into force: according to the cadastral value.
Prior to this, the inventory system worked.
By new system the amount of taxes that need to be paid to the treasury has increased significantly.
The tax rate for residential premises in Moscow is:
- for rooms with cadastral value up to 10 million rubles - 0.1%;
- from 10,000,000 to 20,000,000 rubles. – 0.15%;
- from 20,000,000 to 50,000,000 rubles. -0.2%;
- from 50,000,000 to 300,000,000 rubles. – 0.3%.
For objects worth more than 300,000,000 rubles, the calculation rate is 2%.
Objects whose construction has not yet been completed are also subject to taxes at a rate of 0.3%.
The cadastral value is determined by order by an independent expert, the information is stored in state cadastre real estate.
Revaluation is carried out at least once every 5 years and no more than once every 2 years, in some regions for 3 years.
- pensioners
- Participants in the fighting
- Disabled
- Military contractors
- Order bearers
- Chernobyl
- Some categories of state employees
Since 2017, the law on the tax on the sale of apartments has been changed, the term of ownership of an object without taxation has become 5 years, instead of 3.
When selling real estate, the owner will have to pay 13% personal income tax.
There are also additional sectoral taxes, they depend on what the entrepreneur’s activity is connected with:
- mineral tax
The payment is paid if the field of activity of the entrepreneur is directly related to the extraction of minerals
Charged in an amount depending on the location of the site and its area - Hunting
The payment is levied from persons who have a license to use elements of the animal world - Fishing
Charged from persons with a license to use water bodies - Release of printing products
- Carrying out lotteries
Additional taxes, fees and payments are paid under any system of taxation chosen by the entrepreneur.
Is an individual entrepreneur obliged to pay something without activities and employees
For some reason, start-up entrepreneurs believe that if their enterprise is idle and does not generate income, then nothing needs to be paid.
According to the law of the Russian Federation, regardless of whether the individual entrepreneur works or not, insurance premiums are still paid.
Similarly, the entrepreneur must provide the tax office with all required reports.
If the enterprise is not working, additional payments and contributions for employees are not paid.
As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.
They are paid at the end of the year or, if desired, gradually throughout the year by quarters.
Remember that a penalty in the form of a penalty is imposed on all taxes and contributions not paid in a timely manner, sometimes a very large amount comes out.
And you will be required to pay it off along with the main payment.
Much cheaper and more efficient to pay everything on time!
Calculation of Fixed Contributions for 2017
The procedure for calculating contributions to the PFR in 2017:
- Until December 31 of the reporting year, a fixed part of the contributions is paid. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. Fixed contributions to the PFR are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- before April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year)
In FFOMS in 2017, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles. not calculated or paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12)
To calculate insurance premiums for the entire year 2017, you need minimum size wages, established on January 1 of the reporting year *. count annual amount contributions will be based on the amount set for July 1, namely - 7500 rubles.
Fixed contributions for 2017
* Calculations are made based on the minimum wage for 2017 - 7500 rubles.
| Contribution | Rate | BCC for 2017 | For 1 month | For 1 quarter | In a year |
| PFR (insurance part) | 26% | 18210202140061110160 | 1950-00 | 5850-00 | 23400-00 |
| FFOMS | 5,1% | 18210202103081013160 | 382-50 | 1147-00 | 4590-00 |
| Total: | 2332-50 | 6997-50 | 27990-00 | ||
Calculation of contributions for an incomplete reporting period
If IP did not work full reporting period, the amount of insurance premiums is calculated as the sum of:
contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x Number of months);
the amount of contributions for a month not fully worked (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur is registered on February 10, 2017, the amount of insurance premiums for 2017: in the Pension Fund of the Russian Federation will be 20,753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).
The term for paying fixed payments is until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that banks may not have time to transfer payments in the last days of the year.
Calculation of contributions for incomes over 300 thousand rubles
If IP income for billing period will exceed 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount *.
The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2017 maximum size contributions to the PFR is 187,200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs applying the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
Income calculation
| Tax regime | Income | Where do we get |
| OSNO (business income) | Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected]». | Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B |
| STS regardless of the chosen taxation option (6% or 15%) | Taxable income single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | |
| patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of a patent is calculated |
| UTII | Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts under line 100 are added up |
| ESHN | Income subject to UAT. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation | The result of column 4 of the Book of income and expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Attention entrepreneurs! Since 2017, to pay a contribution from income exceeding 300 thousand rubles. the following CBCs are used:
- 182 1 02 02140 06 1110 160 for contributions from income for 2017 and later;
- 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 thousand rubles in 2017. The amount of insurance contributions to the Pension Fund of the Russian Federation will be: a fixed part of 23,400.00 rubles. + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles. Total: 44400.00 rubles. In FFOMS, regardless of the amount of income, we pay a fixed payment of 4590.00 rubles.
Examples of calculations of Advance payments for the 1st quarter of 2017
Sole proprietor without employees, taxation system "income"
| Description | Calculations | Result | |
| 1 | We believe tax base (income) |
330 000 rub | 330 000 rub |
| 2 | We count initial tax |
330,000 rubles x 6% | 19 800 rub |
| 3 | We believe insurance premiums cumulative total for 1 quarter |
6 998 rubles | 6 998 rubles |
| 4 | We define deduction (equal to insurance premiums, which do not exceed the first tax) |
6 998 rubles (contributions)< 19 800 rubles (primary tax) |
6 998 rubles |
| 5 | Calculate advance payment for 1 quarter (per.tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rubles |
| 12 802 rubles | |||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501011011000110
|
||
Individual entrepreneur with employees, taxation system "income"
IP income for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the PFR and FFOMS were paid for the 1st quarter = 6998.00
| Description | Calculations | Result | |
| 1 | We believe tax base (income) cumulative total for 1 quarter |
330 000 rub | 330 000 rub |
| 2 | We count initial tax (tax base x tax rate) |
330,000 rubles x 6% | 19 800 rub |
| 3 | We believe insurance premiums cumulative total for 1 quarter |
6 998 rubles | 6 998 rubles |
| 4 | We define deduction (equal to insurance premiums, |
6 998 rubles (contributions)< 9 900 rubles (first tax / 2) |
6 998 rubles |
| 5 | Calculate advance payment for 1 quarter (per.tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rubles |
| The total advance payment for 1 quarter is equal to: | 12 802 rubles | ||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501011011000110 | ||
Individual entrepreneur without employees, taxation system "income - expenses"
| Description | Calculations | Result | |
| 1 | We believe income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We believe costs cumulative total for 1 quarter |
150 000 rub | 150 000 rub |
| 3 | We believe tax base (income - expenses) cumulative total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | Calculate advance payment for 1 quarter (tax base x tax rate) |
3,180,000 rubles x 15% | 477 000 rub |
| The total advance payment for 1 quarter is equal to: | 477 000 rub | ||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
Sole proprietorship with employees, taxation system "income - expenses"
IP income for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles
| Description | Calculations | Result | |
| 1 | We believe income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We believe costs cumulative total for 1 quarter |
150 000 rub | 150 000 rub |
| 3 | We believe tax base (income - expenses) cumulative total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | Calculate advance payment for 1 quarter (tax base x tax rate) |
3,180,000 rubles x 15% | 477 000 rub |
| The total advance payment for 1 quarter is equal to: | 477 000 rub | ||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
LLC, taxation system "income"
IP income for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the PFR and FFOMS were paid for the 1st quarter = 6998.00
| Description | Calculations | Result | |
| 1 | We believe tax base (income) cumulative total for 1 quarter |
330 000 rub | 330 000 rub |
| 2 | We count initial tax (tax base x tax rate) |
330,000 rubles x 6% | 19 800 rub |
| 3 | We believe insurance premiums cumulative total for 1 quarter |
6 998 rubles | 6 998 rubles |
| 4 | We define deduction (equal to insurance premiums, which do not exceed the initial tax / 2) |
6 998 rubles (contributions)< 9 900 rubles (first tax / 2) |
6 998 rubles |
| 5 | Calculate advance payment for 1 quarter (per.tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rubles |
| The total advance payment for 1 quarter is equal to: | 12 802 rubles | ||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501011011000110 | ||
LLC, taxation system "income - expenses"
IP income for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles
| Description | Calculations | Result | |
| 1 | We believe income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We believe costs cumulative total for 1 quarter |
150 000 rub | 150 000 rub |
| 3 | We believe tax base (income - expenses) cumulative total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | Calculate advance payment for 1 quarter (tax base x tax rate) |
3,180,000 rubles x 15% | 477 000 rub |
| The total advance payment for 1 quarter is equal to: | 477 000 rub | ||
| Payment Deadline: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
Based on materials: vesbiz.ru, buhsoft.ru, malyi-biznes.ru