Register as an entrepreneur (SP) in the IRS allows you to begin to organize their working activities for profit.The first thing the newly businessman faces - is the question of what kind of documents are needed in the IP.We will try to provide a list of required paperwork that must necessarily be employed:
• This primarily INN;
• for an entrepreneur in the IRS must obtain OGRN;
• there must be notified about the use of the simplified tax system;
• also need to visit the RF Pension Fund and to register yourself as an entrepreneur;
• in the bodies of HIF FSS and go through the simple registration and financing;
• receive at least an important document with the codes of the State Statistics Committee of Statistics.
So, having issued the required documents with which you can safely start running your own business, the entrepreneur faced with the following question.It - SP statements.Choosing tax regime simplified tax system, entrepreneur, thus simplifying management of their accounts.According to the Tax Code, for those who use this option, no need to pay taxes such as VAT, personal income tax (and - property tax).
Reporting IP - a process that delivers a lot of trouble, but, surrendering statements on time, you can save yourself from collisions with the IRS inspectors.Total tax system for entrepreneurs is quite difficult.Therefore, some of them are switching to the use of a simplified tax system (STS) or UTII.Entrepreneurs working with contractors to whom invoices need to allocate the amount of VAT remain to work on the Ba.Also, can not benefit from the right to the use of UPDF entrepreneurs in enterprises in which the number of employees - more than 100 people.
registered as an employer entrepreneur should hand over statements SP not only on himself but also on their employees.Each company (SP), is the challenge of reporting to regulatory authorities (whether it carries out its activities or not).When it's time to prepare its financial statements for the previous period SP, but the activities of the company at that time was not carried out (that is, not made the calculation and payment of wages, not engaged in business operations), in such cases should be given a zero return.Preparation of these financial statements is in accordance with the standard forms, only a few indicators will be set to "0".No one in this situation does not exempt the entrepreneur from the reporting and payment of taxes!
Reporting IP STS has two types of object:
• «Revenues" - the use of this type of assessment allows an organization where the number of employees - 100 people, the residual value of the OS - no more than 100 million rubles., And the limit of its annual revenue -45 mln., to pay tax at a rate of 6% of revenue.
• «Revenues minus expenses" - the use of this type of taxation involves accounting of income and expenses.At the end of the reporting period shall be the payment of taxes in the amount of 15% of the amount received.
