Any State may impose taxes on all of its citizens.Importantly, businesses, citizens and legal entities in different ways to replenish the budget.Who would like to talk specifically about the taxes that are required to pay the people who have the status of an individual entrepreneur.
Taxation businessman
For starters let's talk about what is in fact a tax.In principle, this kind of compulsory contributions to the budgets of different levels, in the order specified in the legislation of the country.
Taxation entrepreneur has a fiscal function.That is, he must forward portion of the proceeds to the state treasury.There are also other functions (regulation and so on).
Taxation entrepreneur varies depending on the economic processes.What are the goals the State itself?It wants to make a profit, but at the same time, the interest of the enterprise to develop rapidly.The exact balance is hard to find.It is for this reason that the taxation of entrepreneurs includes the ability to use one of several operating systems, each of which has both advantages and disadvantages.
taxation system IP
Let's start with the general.When her SP pay VAT, the amount of which can reach 18 percent.Property tax - 2.2 percent, and personal income tax, which is equal to 13 percent.In that case, if the entrepreneur will be used hired labor, he will also have to pay premiums for their employees.
Everything is quite difficult, because you have a lot of time on accounting.
consider what constitutes the simplified system of taxation.In this case, IN does not pay any property tax, no personal income tax or VAT.What did he pay?Of course, a single tax.Income in this case taxed at the rate - it is 6 per cent.You can instead pay a percentage of the revenue that previously reduced the amount of expenses.Will have to pay 15 percent.
There also pay all payroll taxes.What about the statements?The entrepreneur will submit a report once a year.If you have employees, you have to report them on a quarterly basis.The system of taxation of entrepreneurs simple.It is chosen by many.
talk about UTII.It was imputed income tax.It is equally necessary to pay those who earn a lot, and those who are left with nothing.This taxation system is not profitable for all entrepreneurs.
No. SP.Now the state is trying to bring the patent system PIs.Its essence lies in the fact that at the beginning of the calendar year will have to pay a certain amount, and then safely engage in business.Such taxation entrepreneur may be disadvantageous, since people pay, while nothing has been earned.By the way, various activities will have to pay in different ways.What is important here and the district rate.
