SP: transcript.

novice businessman faced with the acronym SP, deciphering which definitely interests them.What does this reduction, what are its features and more will be discussed in this publication.

Value abbreviations

First, we should understand the importance of reducing the reporting.Entrepreneur without a legal entity (SP) - a citizen registered in law and started his own business without creating a company.This is stated in the Tax Code (Article 2, paragraph 11).This kind of profit is always at your own risk.

unincorporated business or entity?

To a novice businessman was able to determine that it would be more profitable to register a business or become an individual entrepreneur - should not only understand what a transcript of SP.It wanted to know how it differs from the legal entity.

established businesses is much more complicated.First, you need to prepare, together with the founders of the charter.After that you should find a suitable office for legal address, as well as to make the authorized capital.In contrast to the registration of the organization, unincorporated business just does not.However, the main difference lies in the degree of responsibility.Under the Civil Code (Article 24), the owner is responsible for the obligations of all their property, and the founder of the only amount of funds does not exceed its share in.

advantage of this form of business is simplified registration unincorporated business and discontinued operations.Another plus - less than a complicated system of tax and accounting, which is maintained in a book of income and expense, applying the method of Boiler.An important advantage is the relatively simple taxes.

tax regime

for unincorporated business taxation may be a variety of ways:

• general tax;
• USN (Simplified taxation);
• USN based on a patent;
• UAT (taxation for producers of agricultural products);
• UTII (tax used for certain activities).

on the option chosen will depend statements SP.When the common mode entrepreneurs have to pay large amounts of taxes and take a lot of reports on them.The optimal business is "Simplified taxation" based on the patent.Only use it can not all organizations.First of all it is necessary that it was introduced to the region, and the second - SP should engage in activities provided by the list of the second article of the Tax Code.The third condition - to restrict the working staff of up to five people for the tax period.Fourth rule: IP income can not exceed the limit announced in para. 4 of Art.346.13 of the Tax Code.

SP: taxes

In this form of business an entrepreneur is obliged to pay:

• personal income tax of 13%;
• VAT to 20%, but if the last 3 months revenue was less than 1 million rubles.no taxes to pay, you can be free;
• tax from sales of 5%;
• property tax if the property is an apartment, villa, garage, yacht, boat and other vehicles;
• premiums.

In certain situations, SP makes payments for excise and for the use of water bodies.The entrepreneur has the right to draw their own business work of others on the basis of contracts.Activities of the individual entrepreneur is taken into account in the seniority and provides the right to receive a pension in the future.

SP How to register?

Creating a status of entrepreneurs in the given form of doing business on the basis of the law "On state registration of legal entities and individual entrepreneurs» (№129-FZ).This procedure is carried out in a registration authority, which is available in each administrative district.In order to become a citizen could SP, decoding and features which are already known to him, you must do the following.

1. Define one or more lines of business.
2. Prepare all documentation to apply for registration as an individual entrepreneur.
3. submit the necessary documents for registration.
4. choose the best option for taxation of unincorporated business.
5. Craft printing.
6. to register with the tax authorities and extra-budgetary funds.

Register SP is considered complete when the relevant information will be included in the state register or EGRIP.

Documentation

According to the legislation, the creation of the status of the entrepreneur without forming a legal entity will require a package of documents.

1. application for registration of the citizen as an individual entrepreneur.
2. photocopy of the passport.
3. Photo 3 x 4 cm (three copies).
4. notification of payment of state duty.
5. Application for taxation regime (simplified tax system).
6. Statement on introducing IP into the state register of entrepreneurs.
7. for foreign citizen - a residence permit.
8. Sketch print (three copies).

for seals manufacturer must provide two approved sketch and a copy of the certificate of registration.

to register with the tax authority is required:

• completed on the application form;
• Journal of income and expense;
• employment history;
• photocopy of birth certificates of children, marriage or divorce;
• help to pupils of children (if any).

After the registration of taxpayers and issued the TIN certificate is issued.

In order to create extra-budgetary funds, will need a passport application for registration, notification of registration with the tax authority, license, contract of employment of individuals, the state registration certificate.

go into business, and everyone can be a SP adequate adult citizen.Other persons have the right to conduct its business only with the consent of the legal representatives.Non-residents and people without citizenship permanently living in the territory of Russia and having the necessary permissions can receive the status of an entrepreneur without a legal entity.Casual businessman who understands what SP (transcript), which in the conduct of business advantages and disadvantages, as well as features of registration, is more likely to make the right decision.