To select a specific tax regime is necessary to get acquainted with each and understand what kind of tax system is most favorable for the SP.
simplified system
This system is known as STS, is a special tax regime, which is the most favorable for business.When you are in such a mode, business entities do not need to provide to the tax authorities on the balance sheet and profit and loss account.At the same time, such a system of taxation for the SP suggests a lack of income tax, property tax and VAT.
Current legislation requires the use of two types of "simplified taxation»:
- payment of 5-15% of the amount of income received, reduced by the amount of expenses (the percentage varies depending on the region);
- payment of 6% of revenue.
Another type of system is a simplified agricultural tax.This tax system is similar to SP USN, but only for agricultural enterprises and using appropriate incentives.In this case, the tax base - the income to be reduced by the amount of expenses.The rate in this mode - 6%.A listing of employees insurance premiums lower.
Choice taxation system for individual entrepreneurs depends largely on the current tax law.So, there is another simplified regime - patenting, used only SP.It used it only pursuant to local laws for specific activities.The patent has the power only in the territory of subjects, where it was purchased.
common system This system can be attributed to the heaviest tax regime.It is used by the SP, which, when registration is applied for the transition to the "simplified tax system".General taxation system for individual entrepreneurs some activities must be used without fail.
This mode provides for the registration as a payer of property tax, VAT and personal income tax.There should also be in controlling tax authorities filed all the necessary reports.
What tax system in SP
can be justified by the overall system only for those entrepreneurs, who carry out the import of goods to Russia.The same can be said if a business entity sufficient number of contractors - VAT.
applying the general taxation system, the entrepreneur pays personal income tax on the total income (from the results of all of its activities), as well as the income on which the tax is not paid.In the tax base are the incomes reduced by various deductible professional, financial and social issues.
so-called UTII can be used depending on the region.If it is allowed in some areas - you can work, otherwise - is prohibited.
Entrepreneurs must remember that combine general and the simplified tax system can not.Perhaps the combination of a simplified tax system and UTII and UTII and overall system.
