Taxes and fees for SP. What taxes should a SP pay. What difficulties may be in the work of an individual entrepreneur

Greetings, dear readers! When you register as a sole proprietor, you are subject to a tax liability. If you want to avoid problems with the IFTS and others government funds, you need to correctly calculate and pay all the necessary payments on time.

At the very beginning of your official entrepreneurial activity, you probably have many questions about reports, deadlines, tax deductions and various organizational issues... One of the most common questions is what taxes an individual entrepreneur should pay. In this article we will try to "chew" the topic in clear and accessible language.

Types of taxes for individual entrepreneurs

There are three main types of tax payments for individual entrepreneurs:

• Taxes related to the tax regime.
• Insurance premiums for yourself.
• Contributions for employees.

We will analyze in detail each of these types and explain in which cases an individual entrepreneur is obliged to pay this or that tax fee.

By tax regime

If an individual entrepreneur at registration did not write an application for the application of one of the special taxation regimes, then by default he will work on the general OSNO system, which implies the payment of the following taxes:

• Value added (VAT) - in most cases, the rate is 18%, but it can be less - 10% or 0%, depending on the field of activity.
• On income (personal income tax) - at a rate of 13%.
• On the property of an individual acting as an individual entrepreneur - transport, real estate, etc.
• Special tax levies(if required by the selected type of activity) - for example, for the extraction of minerals (MET).

Read more about the main taxation system for individual entrepreneurs in THIS article.

If an entrepreneur chooses for work one of the special modes - STS, UTII, ESHN or PSN, then payments will be different.

• At simplified system only tax is paid under the simplified tax system - 6% with the object "income" or 15% with the object "income minus expenses". You can read about the types of simplification HERE.
• UTII implies the payment of a single fixed fee, which is calculated separately for each type of activity. More about calculation of UTII and what categories of individual entrepreneurs can use it, read HERE.
• Under the patent system (PSN), an entrepreneur buys a patent for a certain type of activity and forgets about income tax - there is no need to pay it. The patent regime has many nuances, which you better get acquainted with in more detail - there is a more detailed article about this - this is HERE.
• UAT (single agricultural) is less common and applies only to agricultural producers. With it, 6% of the difference between the income and expenses of the individual entrepreneur is paid.

Let's summarize. Under special regimes, an entrepreneur needs to pay only one tax - the one that is provided tax legislation... Working on a common system, an individual entrepreneur makes several types of tax payments, which were mentioned above.

Insurance premiums for yourself

Any individual entrepreneur, regardless of whether he conducts his business or not, MUST pay for himself insurance premiums... If earlier they were paid to the Pension Fund, then in 2017 all insurance contributions were transferred to the jurisdiction of the Federal tax service... Therefore, they need to be paid to the IFTS. The amount of these payments is fixed and is established every year by the legislation of the Russian Federation.

For example, in 2017, the amount of contributions is:

• on pension insurance- 23 400 rubles;
• on health insurance- 4 590 rubles.

In addition, if an individual entrepreneur receives an income of more than 300,000 rubles in a year, he must additionally pay 1% of the amount exceeding three hundred thousand.

Let's repeat: an individual entrepreneur pays contributions for himself, even if he does not work and his income is 0.

Contributions for employees

The obligation to pay them arises if the individual entrepreneur officially hires employees. In this case, it is necessary to list:

• Personal income tax 13% - deducted from the official wages employee.
• Insurance payments for GPT, compulsory medical insurance and OSS (in the amount of 30% of the wages fund).

You can read in more detail about payments for hired personnel in THIS article.

Accordingly, an individual entrepreneur without hired workers does not have to pay any additional contributions - only contributions for himself and taxes on profits.

Dear readers, do you still have any questions? Please ask in the comments. I am ready to give all the necessary explanations.

Best regards, Sergey Chesnokov

• What taxes does a sole proprietor pay with money?
• Should individual entrepreneurs pay income.
• How to quickly pay taxes for individual entrepreneurs.
• What taxes an individual entrepreneur should pay.

Taxes and payments of individual entrepreneurs in 2017

Also, individual entrepreneurs, whose annual income for 2016 and 2017 will be more 300,000 rubles, you will have to pay an additional 1% of the amount of income exceeding these 300,000 rubles by April 1 of the next year.

For more details, see the page about fixed payments for individual entrepreneurs.

Taxes and payments to off-budget funds from employees' salaries

An individual entrepreneur can hire workers for labor and civil contracts(contract for work, contract for the provision of services and others, for one-time work or work that does not require the implementation of internal regulations).

It is important to understand that by hiring an employee, an individual entrepreneur takes on additional expenses and responsibilities:

• Calculates and withholds personal income tax from income paid to its employees. Once a month (the next day after the payment of wages), an individual entrepreneur is obliged to transfer personal income tax at a rate of 13% in favor of the tax inspectorate, acting as tax agent.
• Pays insurance premiums to extra-budgetary funds. Contributions to off-budget funds for employees are paid every month based on the rate of insurance premiums multiplied by employee salaries.

Learn more about taxes and insurance payments for employees.

note... since 2017, all insurance premiums, both fixed and for employees, are paid according to the details of the Federal Tax Service of the Russian Federation. This is due to the transition of the administration of insurance premiums to the introduction of the Federal Tax Service in 2017.

Taxes depending on the chosen taxation system

In total, there are five tax regimes for individual entrepreneurs (one general and four special):

1. General taxation system - OSN;
2. Simplified taxation system - STS;
3. Unified tax on imputed income - UTII;
4. Patent taxation system - PSN;
5. Unified agricultural tax - Unified agricultural tax.

You can learn more about each tax regime in Russia on this page.

Additional taxes and payments to individual entrepreneurs

Certain activities involve payment additional taxes... These include:

• Production and sales tax excisable goods;
• Mineral Extraction Tax (MET);
• Water tax for the use of water bodies.

Individual entrepreneurs who have special permits and licenses, in addition to additional taxes, must also carry out:

• Regular payments for subsoil use;
• Fees for the use of objects of the animal world;
• Fees for the use of objects of aquatic biological resources.

Note. additional taxes, fees and charges must be paid regardless of the taxation system in which the individual entrepreneur is located.

What taxes does an individual entrepreneur pay in 2017 and how to calculate them

This year, more than ten amendments to the legislation concerning individual entrepreneurship came into force.

We will consider the most basic and necessary innovations in this article.

On the economic side, the current year is clearly difficult and unstable.

For this reason, in order to simplify the maintenance and conduct of such a business, within the framework of anti-crisis plan some initiatives have been approved.

Such as, for example: tax and supervisory holidays, an increase in the types of activities for patent holders, a restriction double taxation other.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

V Russian Federation the businessman is given a choice of the taxation system.

One of the five existing options is selected depending on the scope of the business, on the number of employees and resources.

Individual entrepreneur (IE)(outdated private entrepreneur (PE), unincorporated business until 2005) is an individual registered as an entrepreneur without forming a legal entity, but actually possessing many rights legal entities... The rules of the Civil Code governing the activities of legal entities are applied to individual entrepreneurs, except for cases when separate articles of laws or legal acts are prescribed for entrepreneurs. ()

Due to some legal limitations (it is impossible to appoint full-fledged directors to branches, first of all), an individual entrepreneur is almost always a micro-business or a small business.

according to the Code of Administrative Offenses

Fine from 500 to 2000 rubles

In case of gross violations or when working without a license - up to 8,000 rubles. And, it is possible to suspend activities for up to 90 days.

From 0.9 million rubles for three years, and the amount of arrears exceeds 10 percent of the tax payable;

From 2.7 million rubles.

The fine is from 100 thousand to 300 thousand rubles. or in the amount of the culprit's salary for 1-2 years;

Forced labor for up to 2 years);

Arrest for up to 6 months;

Deprivation of liberty for up to 1 year

If the individual entrepreneur pays in full the amounts of arrears (taxes) and penalties, as well as the amount of the fine, then he is exempt from criminal prosecution (but only if this is his first such charge) (Art. 198 clause 3 of the Criminal Code)

Evasion of taxes (fees) on an especially large scale (Art. 198 clause 2. (B) of the Criminal Code)

From 4.5 million rubles. for three years, and the amount of arrears exceeds 20 percent of the tax payable;

From 30.5 million rubles

A fine from 200 thousand to 500 thousand rubles. or in the amount of the culprit's salary for 1.5-3 years;

Forced labor for up to 3 years;

Imprisonment for up to 3 years

Fine

If the amounts for criminal prosecution are not reached, then there will be only a fine.

Failure to pay or incomplete payment of tax (due) amounts
1. Failure to pay or incomplete payment of the amount of tax (due) as a result of understating the tax base, other incorrect calculation of the tax (collection) or other illegal actions (inaction) entail the collection of a fine in the amount of 20 percent of the unpaid amount of tax (due).
3. The acts provided for by paragraph 1 of this article, committed intentionally, entail the recovery of a fine in the amount of 40 percent of the unpaid amount of tax (due). (Article 122 of the Tax Code)

Penalty

If you are only late in payment (but did not provide false information), then there will be penalties.

Penalties are the same for everyone (1/300 multiplied by key rate Central Bank per day of the amount of non-payment) and now amount to about 10% per annum (which is not very much in my opinion, taking into account the fact that banks give loans at least at 17-20%). You can count them.

Licenses

In some types of activities, an individual entrepreneur can only after obtaining a license, or permission. Licensed types of activities of individual entrepreneurs include: pharmaceutical, private detective, rail, sea, air transport of goods and passengers, as well as others.

An individual entrepreneur cannot engage in closed activities. These types of activities include the development and / or sale of military products, the circulation of drugs, poisons, etc. Since 2006, the production and sale of alcoholic beverages has also been classified as prohibited. An individual entrepreneur cannot be engaged in: production of alcohol, wholesale and retail trade in alcohol (with the exception of beer and beer-containing products); insurance (i.e. be an insurer); activities of banks, investment funds, NPF and pawnshops; tour operator activities (travel agency is possible); production and repair of aviation and military equipment, ammunition, pyrotechnics; production of drugs (sale is possible) and some others.

Differences from legal entities

• The state duty for the registration of individual entrepreneurs is 5 times less. In general, the registration procedure is much simpler and fewer documents are required.
• An individual entrepreneur does not need a charter and authorized capital, but he is responsible for his obligations with all his property.
• An entrepreneur is not an organization. It is impossible for an individual entrepreneur to appoint a full-fledged and responsible director.
• The individual entrepreneur does not have cash discipline and can dispose of the funds on the account as he pleases. Also, the entrepreneur makes business decisions without logging. This does not apply to work with KKM and BSO.
• An individual entrepreneur registers a business only for himself, unlike legal entities, where registration of two or more founders is possible. Individual entrepreneurship cannot be sold or re-registered.
• Have hired worker IP has less rights than a mercenary in an organization. And although in the Labor Code organizations and entrepreneurs are equated in almost all respects, there are still exceptions. For example, when an organization is liquidated, the mercenary must be paid compensation. When closing an individual entrepreneur, there is such an obligation only if it is spelled out in the employment contract.

Appointment of the director

It is legally impossible to appoint a director in an individual entrepreneur. The sole proprietor will always be the chief executive officer. However, you can issue a power of attorney to conclude transactions (clause 1 of article 182 of the Civil Code of the Russian Federation). From July 1, 2014, for individual entrepreneurs, the ability to transfer the right to sign an invoice to third parties has been legally enshrined. Declarations could always be submitted through representatives.

All of this, however, does not make people who are delegated some authority directors. For directors of organizations, a large the legislative framework about rights and obligations. In the case of an individual entrepreneur, one way or another, he himself is responsible under the contract, with all the property and is himself responsible for any other actions of third parties by power of attorney. Therefore, issuing such powers of attorney is risky.

registration

State registration of an individual entrepreneur carried out by the Federal Tax Service of the Russian Federation. The entrepreneur is registered with the regional tax office at the place of registration, in Moscow - MI FTS of the Russian Federation No. 46 in Moscow.

Individual entrepreneurs can be

• adults, capable citizens of the Russian Federation
• minor citizens of the Russian Federation (from 16 years old, with the consent of parents, guardians; married; a court or guardianship authority makes a decision on legal capacity)
• foreign citizens living in the territory of the Russian Federation

OKVED codes for an individual entrepreneur are the same as for legal entities

Required documents for registration of an individual entrepreneur:

• Statement of state registration individual entrepreneur (in 1 copy). Sheet B of the P21001 form must be filled out in the tax office and given to you.
• A copy of the INN.
• A copy of the passport with registration on one sheet.
• A receipt for payment of the state registration fee for an individual entrepreneur (800 rubles).
• Application for the transition to the simplified tax system (if you need to go).

An application for registration of an individual entrepreneur and other documents can be prepared online in a free service.

Within 5 days you will be registered as an individual entrepreneur or receive a refusal.

You should be given documents:

1) Certificate of state registration of an individual as an individual entrepreneur (OGRN IP)

2) Extract from a single state register individual entrepreneurs (EGRIP)

After registration

After registering an individual entrepreneur it is imperative to register with the pension fund and the MHIF, get statistics codes.

Also necessary, but optional for an entrepreneur, is the opening of a current account, making a seal, registering a cash register, registering with Rospotrebnadzor.

Tax

SP pays fixed payment to the pension fund for the year, 2019 - 36,238 rubles + 1% of income over 300,000 rubles, in 2018 - 32,385 rubles + 1% of incomes over 300,000 rubles. The fixed contribution is paid regardless of income, even if income is zero. To calculate the amount, use the PI fixed payment calculator. There is also the KBK and the details of the calculation.

An individual entrepreneur can apply tax schemes: STS (simplified), UTII (imputed) or PSN (patent). The first three are called special modes and are used in 90% of cases, because they are preferential and simpler. The transition to any regime occurs voluntarily, upon application, if you do not write applications, then the OSNO (general taxation system) will remain by default.

Taxation of an individual entrepreneur almost the same as for legal entities, but instead of income tax, personal income tax is paid (under OSNO). Another difference is that only entrepreneurs can apply the PSN. Also, an individual entrepreneur does not pay 13% of personal income in the form of a dividend.

An entrepreneur was never obliged to keep accounting records (chart of accounts, etc.) and submit accounting reports (only balance and report on financial results). This does not exclude the obligation to keep tax records: declarations of the USN, 3-NDFL, UTII, KUDIR, etc.

An application for the simplified taxation system and other documents can be prepared online in a free service.

Of the inexpensive programs for individual entrepreneurs can be distinguished with the ability to submit reports via the Internet. 500 rubles / month. Its main advantage is ease of use and automation of all processes.

Help

Credit

It is more difficult to get a bank loan for an individual entrepreneur than a legal entity. Many banks also give mortgages with stress or require guarantors.

• An individual entrepreneur does not keep accounting records and it is more difficult for him to prove his financial solvency. Yes, there is tax accounting, but profits are not allocated there. The Patent and UTII are especially opaque in this matter; these systems do not even have income accounting. STS "Income" is also unclear, because it is not clear how many expenses. STS "Income-Expenditures", Unified Agricultural Taxation and OSNO most clearly reflect the real state of the IE business (there is a record of income and expenses), but unfortunately these systems are used less often.
• The individual entrepreneur himself (in contrast to the organization) cannot act as a pledge in the bank. After all, he is an individual. The property of an individual can be a pledge, but it is more difficult legally than a pledge from an organization.
• An entrepreneur is one person - a man. When issuing a loan, the bank should take into account that this person can get sick, leave, die, get tired and decide to live in the country, leaving everything, etc. just close, but loan agreement terminate or go to court. SP cannot be reissued.

If a loan for a business is denied, then you can try to take a consumer loan as an individual, without even disclosing plans to spend money. Consumer loans usually have high rates, but not always. Especially if the client can provide a collateral or he has a salary card in this bank.

Subsidy and support

In our country, hundreds of funds (state and not only) provide consultations, subsidies, soft loans for individual entrepreneurs. In different regions there are different programs and help centers (you need to look for). ...

Rice. The number of individual entrepreneurs per 10,000 population

Experience

Retirement experience

If the entrepreneur regularly pays everything to the Pension Fund of the Russian Federation, then the retirement experience goes from the moment of state registration to the closure of the IP, regardless of income.

Pension

According to the current legislation, an individual entrepreneur will receive a minimum pension, regardless of how many contributions he pays to the PFR.

The country is undergoing an almost continuous pension reform, and therefore it is not possible to accurately determine the size of the pension.

Since 2016, if a pensioner has the status of an individual entrepreneur, then he will not have pension indexation.

Insurance experience

The insurance experience for the FSS goes only if the entrepreneur voluntarily pays social insurance (FSS) deductions.

Difference from employees

The Labor Code does not apply to the sole proprietor. It is accepted only for employees. SP, unlike the director, does not apply to mercenaries.

Theoretically, an individual entrepreneur can hire himself, set a salary and make an entry in a work book. In this case, he will have all the rights of an employee. But it is not recommended to do this, because then all salary taxes will have to be paid.

Maternity can only be obtained by a woman entrepreneur and only on condition voluntary insurance in social insurance. ...

An allowance of up to one and a half can be received by any businessman, regardless of gender. Either RUSZN or FSS.

IP leave is not allowed. Because he has no concept of working time or rest time and the production calendar does not apply to him either.

Sick leave is granted only to those who are voluntarily insured with the FSS. The calculation is based on the minimum wage, the amount is insignificant, so in social insurance it makes sense to insure only mothers for maternity.

Closing

Liquidation of an individual entrepreneur is an incorrect term. An entrepreneur cannot be liquidated without violating the Criminal Code.

IP closure occurs in the following cases:

• in connection with the adoption of a decision by an individual entrepreneur to terminate activities;
• in connection with the death of a person registered as an individual entrepreneur;
• by court order: compulsory
• in connection with the entry into force of a court verdict of deprivation of the right to engage in entrepreneurial activity;
• in connection with the cancellation of a document (delay) confirming the right of this person reside in the territory of Russia;
• in connection with the adoption by the court of a decision to declare an individual entrepreneur insolvent (bankrupt).

Databases on all individual entrepreneurs

Site Contour.Focus

Partially free Contour.Focus The most convenient search. It is enough to enter any number, surname, name. Only here you can find out OKPO and even accounting information. Some information is hidden.

EGRIP statement on the FTS website

Is free FTS base Information EGRIP (OGRNIP, OKVED, PFR number, etc.). Search by: OGRNIP / TIN or full name and region of residence (patronymic is not necessary to enter).

Bailiffs Service

Is free FSSP Learn about enforcement proceedings for debt collection, etc.

With the help, you can keep tax records on the STS and UTII, generate payments, 4-FSS, Unified Settlement, SZV-M, submit any reports via the Internet, etc. (from 325 rubles / month). 30 days free. At the first payment. For newly created individual entrepreneurs now (free).

Question answer

Can I register with a temporary residence permit?

Registration is made at permanent residence... The one indicated in the passport. But you can send documents by mail. By law, you can register an individual entrepreneur at the address of temporary registration at the place of stay, ONLY if there is no permanent registration(provided that she is over six months old). You can conduct business in any city of the Russian Federation, regardless of the place of registration.

Can an individual entrepreneur apply for a job and make an entry in the labor office himself?

The entrepreneur is not considered to be an employee and does not make any entries in his employment record. In theory, he can apply for a job by himself, but this is his personal decision. Then he must conclude with himself labor contract, make an entry in the work book and pay deductions as for an employee. It is unprofitable and makes no sense.

Can an individual entrepreneur have a name?

An entrepreneur can choose any name for free, which would not directly conflict with the registered one - for example, Adidas, Sberbank, etc. In the documents and in the plate on the door, there must still be IP full name. He can also register a name (register a trademark): it costs more than 30 tr.

Can I work?

Can. Moreover, you can not inform at work that you have your own business. This does not affect taxes and fees in any way. Taxes and fees of the FIU must be paid - both as an individual entrepreneur and as a mercenary, in full.

Can I register two individual entrepreneurs?

SP is just the status of an individual. It is impossible to become an individual entrepreneur twice at the same time (get this status if it already exists). TIN is always one.

What are the benefits?

For disabled people and other privileged categories, there are no benefits in entrepreneurship.

Some commercial organizations also offer their discounts and promotions. Online accounting Elba for newly created individual entrepreneurs is now the first year as a gift (free of charge).

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 hired workers, 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 will need to be paid by individual entrepreneurs to the state treasury depends on how justified this choice will be. Therefore, it is very important to know some of the specifics with workers in 2017 and without workers applying different tax regimes.

Compulsory deductions of individual entrepreneurs in 2017

Whatever tax regime an individual entrepreneur chooses, he is in any case 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 he does not have a salary, but he has income from commercial activities. The amount of contributions paid to extra-budgetary funds will depend on the amount of this income. Entrepreneurs who have to pay taxes for an employee for an individual entrepreneur will see various innovations in 2017, which you can read about.

Important! Each individual entrepreneur must make contributions to non-budgetary funds for himself, and it does not matter at all whether he actually carries out 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 Pension Fund and 5.1% to the FFOMS. The minimum wage in 2017 is 7,500 rubles. Based on this, all mandatory contributions can be calculated. For clarity, the data are presented in the form of a table:

Thus, the overall 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 PFR for individual entrepreneurs has been legalized. In 2017, it is 187,200 rubles.

except mandatory contributions Individual entrepreneur can voluntarily translate cash also in the FSS. The amount in 2017 is 2,610 rubles. in a year. If this condition is met, then when insured event a businessman will be entitled to receive an appropriate allowance (for example, for incapacity for work).

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Taxes paid by individual entrepreneurs without workers

What other compulsory payments have to be made by the entrepreneur ? Consider, for starters, an individual entrepreneur who operates without the involvement of employees. The types and amount of taxes paid by individual entrepreneurs without employees depend on the taxation system they apply (information on all tax regimes is available). The state gives a businessman the opportunity to choose between basic and special tax regimes.

The main taxation system (OSN) is assigned to individual entrepreneurs when registering their 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. It is typical for DOS to pay several taxes to the state treasury at once, 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%;
• property tax individuals.

When using the IP patent system of taxation, you do not need to pay tax at all. It is only necessary to pay for the patent 6% of the IP base profitability.

The application of a single agricultural tax is possible only for producers of agricultural products. Individual entrepreneurs using the Unified Agricultural Tax pay 6% of their profits.

Individual entrepreneurship taxes with employees

If the activity of an entrepreneur involves the attraction 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 are to be paid by individual entrepreneurs with hired workers:

1. Personal income tax - personal income tax - is withheld from the employee's salary and amounts to 13% of its value. In this situation, the individual entrepreneur plays the role of an intermediary (tax agent) between the employee and Tax office.
2. Mandatory insurance contributions to off-budget funds:

• Pension Fund - 22% of wages;
• FFOMS - 5.1%;
• FSS - 2.9%.

In fact, personal income tax is not paid from the pocket of the individual entrepreneur, but is deducted from the income of the employee hired by him. And insurance premiums are precisely those additional expenses of a businessman that are inevitable when hiring employees. When setting the salary, every entrepreneur wants to know how much individual entrepreneur pays taxes per employee in 2017. The individual entrepreneur must understand that, in addition to her, he will have to transfer another 30% of the salary to the address extrabudgetary funds.

Is it possible to save money for individual entrepreneurs with employees on taxes in 2017 and insurance deductions? There is, moreover, on quite legal grounds... There is a list of payer categories that are entitled 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 PFR, the maximum annual salary was determined - 876,000 rubles. If the salary of the hired employee for the 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 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 frame established by law. This will avoid penalties and other undesirable consequences.

To figure out how to pay taxes to an individual entrepreneur, you need to build on what taxation system he is on. In addition, it should be remembered that, in addition to direct payments to the Federal Tax Service, entrepreneurs are also expected to have mandatory insurance fees.

Is there a difference in taxation systems

Taxes and fees are slightly different payments. So, they may not be charged if the individual entrepreneur did not carry out activities in a specific period of time, that is, did not receive any income. Insurance fees they are sent to the Pension Fund of the Russian Federation, provide for an investment "for the future" and are obligatory for payment, even if the entrepreneurial activity is not conducted. In addition, the tax directly depends on the activities of the entrepreneur, and today the fees are fixed.

How an individual entrepreneur pays taxes directly depends on the taxation system he has chosen when registering. This system is a special procedure for deducting and calculating the amounts that will be transferred to the Federal Tax Service.

Today, there is one general mode and four special ones, so there is plenty to choose from for IP. As a rule, individual entrepreneurs choose one of the special regimes, since they are designed to support small businesses and are more profitable at the initial stages of development. So, in order to understand how to pay taxes to an individual entrepreneur, you need to understand each taxation system separately.

Simplified (USN) and Unified Agricultural Taxation

The simplified tax system is used more often than others and implies, without dividing it into groups. So, an entrepreneur simultaneously pays both personal income tax, and VAT, and the property tax of individual entrepreneurs, which are included in the total amount. A big plus of this taxation system is that an individual entrepreneur has the right to choose an object that will be taxed:

• income from all production, that is, take into account the profit from the sale of goods and the provision of services or works, or from all together. If you choose this option, you will be required to provide tax return and on its basis pay 6% of the total income;
• income excluding expenses that were spent on the sale of goods or work, including transportation, storage, etc. However, tax legislation provides exhaustive list all types of expenses that can be taken into account by the individual entrepreneur in the calculations. For this type of tax, the rate is set at 15%. More high percent does not mean that the amount of taxes from this object will be greater, so it makes sense to calculate in advance possible options and choose the most preferable one.

It should be noted that the “income-expenses” option also has its pitfalls. So, if the next taxable period the individual entrepreneur was worked out at a loss, that is, expenses exceeded the level of income, then the entrepreneur is still obliged to pay tax in the amount of 1% of income, excluding expenses.

In addition, an individual entrepreneur who has chosen the simplified tax system must take into account that the number of his potential employees should not exceed 100 people, and the annual income should be 60 million rubles. Also, a simplified system will not be established by individual entrepreneurs who carry out activities in the field of mining or production of excisable goods.

A similar system is in the Unified Agricultural Taxation (Unified Agricultural Tax). This is a great option for farmers and those involved in land work or fishing. The object here will be the difference between the actual income and the documented expenses in the amount of 6% of the amount received. An important condition for sole proprietors who want to join the unified agricultural tax is that 70% of all entrepreneur's income should be money from the sale of agricultural products.

Patent System (PSN)

PSN is the only special mode that cannot be used by organizations and is intended specifically for individual entrepreneurs. The taxes paid by individual entrepreneurs under this system are the direct cost of the patent itself, and it is already equal to 6% of the potential annual income.

Views economic activity which can be carried out thanks to the patent, noted in Tax Code, but their list can be expanded by local governments. As in the STS, there are restrictions on the number of possible employees - no more than 15 people, and the maximum annual income - no more than 60 million rubles.

Imputed tax (UTII)

Imputed tax is one of the types of special taxation, the amount of which does not depend in any way on the actual income received by the individual entrepreneur. Naturally, a logical question arises: how does an individual entrepreneur pay taxes? The main object of taxation here will be the same income imputed to the entrepreneur, based on the main physical indicators and business opportunities in the region. The tax is calculated according to a special formula:

DB * FP * K1 * K2 * 15%,

where: DB- basic profitability, which is taken for one month in rubles and is already marked by tax legislation, therefore, you should only transfer the data to the formula.

FP- a physical indicator, which is also indicated in the Tax Code of the Russian Federation, but also directly depends on the business and the conditions for it. So, different kinds activities have different physical indicators - the conditions on which the sole proprietor's profit directly depends. In the restaurant and trade business this is square meters squares trading floor, for a taxi service - the number of cars, and the like. By choosing this tax regime, FP can be manipulated. For example, for work in two shifts of one car, the individual entrepreneur will indicate only one car in the indicators, and the income, accordingly, can double.

K1- the deflator coefficient, which is set annually by the Government and is fixed for one year (in 2014 - 1.672).

K2- coefficient for adjustment, the value of which depends on the regional authorities. It should be noted that it can be different for each type of activity. The specific amount depends on the popularity and prestige, on the potential income, etc. The K2 value can vary from 0.005 to 1, for example, a cafe or canteen can have a coefficient of 0.05, and a restaurant - 0.6.

Basic system (OSNO)

The general taxation system "shines" on everyone who did not have time to switch to one of the special regimes immediately after registration. As a rule, newbie entrepreneurs do not choose OSNO on their own, since here it is necessary to conduct very large-scale reporting on many taxes, which can only be done professional accountant, and even the state of those. The main feature of OSNO is the presence of a number of taxes that are paid separately, which strikingly distinguishes this regime from others. So, the payment of taxes by an individual entrepreneur on OSNO provides for:

• VAT at the rate of 18%;
• Personal income tax - 13% (but only for the income that the individual entrepreneur received as a result of his activities);
• Entrepreneur property tax (on that which is used to conduct business).

One side, general system difficult and unprofitable, but, on the other hand, counterparties turn to such entrepreneurs with great pleasure, since they already pay VAT on goods. In addition, it is the only regime that does not have restrictions on the number of employees and the upper income line. That is why, if an individual entrepreneur plans to grow and develop, expanding his horizons, he may need knowledge about OSNO.

Individual entrepreneur and his taxes: Video

What type of taxes should an entrepreneur use to pay less to the budget? How to calculate tax, who can apply, what reports need to be submitted. All the pros and cons different modes taxation in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, STS, PSN and ESKhN. Let's consider in more detail what taxes does an individual entrepreneur pay.

Taxation of individual entrepreneurs in special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered the most recent option, since it carries the maximum tax burden... The regime involves the accrual and payment of two compulsory taxes: VAT (10% or 20%) and personal income tax (13%) on entrepreneurial income. As well as the trade tax (if it is established by local legislation) and property tax on own real estate used in business (2% of cadastral value object). If the cadastral appraisal of the premises has not been carried out by the authorities, then the payment is not provided.

The legislation establishes compulsory fixed insurance premiums for the entrepreneur himself, in 2019 this is the amount of 36,238 rubles. The money must go to the budget by the end of the year. You can pay in installments or in one amount. If the individual entrepreneur's income for the year exceeds 300,000 rubles, then you must also pay additional payment- 1% of the excess amount. The deadline for payment of this contribution is no later than July 1 of the next year for the previous one. Reports on fixed payments are not handed over. There are also additional fees that are payable if present the tax base: water tax, transport (use of own transport for commercial purposes), excise taxes, customs duties (upon import) and payment for the use of natural resources.

In addition, the entrepreneur must pay insurance premiums for his employees in Pension Fund(22%), MHIF (5.1%) and FSS (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, an individual entrepreneur transfers 13% of personal income tax from the wages of its employees to the budget.

When making payments in cash, the individual entrepreneur is obliged to establish a control cash registers, and for cashless payments — .

To reflect all the activities of a businessman, it is necessary to conduct. According to her data, a final declaration is drawn up. For individual entrepreneurs on OSNO, advance payment is provided personal income tax payments quarterly throughout the year. To do this, you need to submit in tax authority 4-NDFL form with preliminary calculation income. In 2019, 3-NDFL declarations for property and transport tax are submitted once a year. Quarterly - VAT, payments to the Pension Fund and FSS, 6-NDFL. And monthly - SZV-M to the Pension Fund.

Simplified System (STS)

Taxation of individual entrepreneurs in 2019 can be significantly reduced for the first time registered entrepreneurs who have chosen the simplified tax system in social sphere, the field of production or science. ( tax rate= 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activity falling under this privilege are specified by the constituent entities of the Russian Federation by their laws.

The USN can only be applied by entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the number of employees (up to 100 people), not manufacturers of excisable goods, etc. You can switch to the USN only from the beginning of the calendar year or within months from the date of registration of the individual entrepreneur, by submitting a notification to the IFTS.

If buyers pay in cash, then the use of CCP is mandatory. For cashless payments is required.

The simplified system provides for the payment of one tax, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose an object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of costs to be reduced is strictly defined and spelled out in article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of an entrepreneur are reflected there.

Additionally may be charged trade fee(so far only in Moscow), property tax of individuals (when using real estate in commerce) and some others, if they relate to individual entrepreneurs (water, for the use natural resources, excise taxes, duties).

Provided, as in the OSNO, maintenance, payment of fixed payments to individual entrepreneurs "for themselves", personal income tax and insurance premiums for employees. Annual reporting - declaration on the simplified tax system, 2-NDFL, property taxes(if necessary), Once a quarter are rented, settlements in the Pension Fund and the FSS. Monthly - SZV-M in the Pension Fund of the Russian Federation.

Unified tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the actual income received. The object of taxation is imputed income established local authorities... This takes into account the types of activities and geographical position places of business. Article 346.26 of the Tax Code of the Russian Federation defines the types of classes that can be transferred to UTII.

Each type of activity has its own physical indicator (the number of employees, the area of ​​the trading floor, the number of cars, seats, etc.). Two coefficients are involved in calculating the tax - K1 and K2. The first one is installed once a year. federal law(in 2019 K1 = 1.915), the second - by local legislation (different for different types classes). The tax rate is 15%. Payment calculation algorithm: basic profitability * physical indicator * 3 months * К1 * К2 * 15%

You need to pay tax and submit a tax return once a quarter. The limitation on the use of the system is the excess of the number of employees (100 people). There is no need to keep special records, only physical indicators.

What else you need to know about UTII:

1. Very easy to record and report.
2. Financially beneficial.
3. You can start using it at any time of the year by submitting an application to the Federal Tax Service Inspectorate in the first 5 days of the start of activities. To terminate the application, an application is also submitted.
4. Payment of UTII does not exempt individual entrepreneurs from paying other taxes (if there is a tax base), fixed contributions "for themselves" and contributions and personal income tax for employees. UTII for individual entrepreneurs will be considered in more detail later.

Patent System (PSN)

A patent is a document granting the right to engage in a certain type of activity in the territory of the issuer municipality... The patent system can only be applied by an individual entrepreneur. A patent is issued on the basis of an application to the tax authority at the place of its activity 10 days before its start.

Like UTII, the cost of a patent is set by regional laws and is calculated as 6% of the potential income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles. These are mainly consumer services, small retail trade and catering.

The patent is issued for a period of 1 to 12 months and replaces the rest of the payments. Paid for a patent depending on the validity period:

• up to six months - in one amount until the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost until the expiration of the patent).

As for the simplified system, entrepreneurs on the PSN can be provided tax holidays on the same terms (see above). Like UTII, it is not necessary to use cash registers when paying in cash for a patent. But it is necessary to keep the Income Book. Reporting for PSN is not provided. Pay fixed contributions Individual entrepreneurs and contributions and personal income tax for employees are also necessary.

Regime for Rural Entrepreneurs (ESHN)

Especially for individual entrepreneurs engaged in the cultivation, storage, processing and sale of agricultural products, the Unified Agricultural Tax (Unified Agricultural Tax) has been developed. It is similar to the USN. Calculation procedure: income minus expenses * 6%. In addition, VAT must be paid from 2019. The declaration is submitted at the end of the year, and the unified agricultural tax is paid twice (for each half of the year).

How to choose a tax regime for individual entrepreneurs?

Priorities for each tax regime:

Clearly and in the case of all taxation regimes for individual entrepreneurs in this video:

So, taxation of individual entrepreneurs in 2019 very diverse. To choose the most suitable one, you need to calculate the possible options for all systems, take into account all the restrictions and opportunities for tax cuts. Thank you for your attention! Ask your questions in the comments.

Taxation of individual entrepreneurs or what taxes an entrepreneur pays in 2019 updated: April 12, 2019 by the author: All for individual entrepreneurs