Any individual entrepreneur before signing wondered what kind of tax to choose.And if the Occupation is more diverse than retail, the most preferred "Simplified taxation."
Indeed, the simplified taxation system for individual entrepreneurs is very convenient.It does not require sophisticated accounting, as enterprises;here it does not need to be a balance and provide explanatory notes to the inspection.Eventually minimized taxes, and so there is such an attractive name.
in modern legislation are two varieties of this system:
- in one case, the tax is calculated at the rate of 6% of the annual income;
- in the other - the tax is calculated on the difference between the annual income and expenditures, and its size can be from 5 to 15%, depending on the wishes of regional authorities.
As a rule, the simplified taxation system for individual entrepreneurs directly selected at registration.You can, however, draw a little more time, but more than five days to think not allow.When the special tax indecision can do on their own to establish a common regime with all its consequences.On
to 6% Tax prefer those entrepreneurs whose expenses or very small, and they can not (or unwilling) to confirm their documented.This option is most often used in the service sector, where the costs are not clearly defined character, or a small retail, where the goods are purchased for trading without registration.
simplified taxation system for individual entrepreneurs also provides for calculation of the tax on the difference between revenues and expenditures.There is somewhat more complicated to keep records.If in the previous case, the costs can be neglected, they are still no role in the calculations do not play, here the costs should be considered carefully and meticulously.It depends on the size of the final tax.
In addition, you can still save a little by reducing the tax base for the amount entered in the FIU and the FSS premiums.However, the reduction may not exceed 50% of income.
However, lawmakers have generally made sure that some entrepreneurs are not reduced to zero profitability or no left "in the red".When the amount of tax is reduced below the set standard, would have to pay 1% of income.
simplified taxation system for individual entrepreneurs in this kind of good at manufacturing or wholesale trade.In these areas we have to spend a lot of money on the purchase.In the first case, the raw material for the production of purchased products and energy resources, in the second - goods for resale.
However, there is a moment, spoiling the impression of USN.This commitment to the application of cash register.All businesses that produce products or selling wholesale or retail, shall enter in the books the cash through a CCP.At the same time it does not matter how many checks you knock a year.Freedom There is won only "vmenenschiki."
But tax records for the IP on the simplified regime is very convenient.Some time ago, it was necessary to declare income and pay in advance on a quarterly basis.Now it is done once a year in the late spring - April 30th.Immediately after the submission of the declaration will have to pay the tax, which is listed in the document.
is noteworthy that for the delay in approval of the report provided a much more stringent than for non-payment of tax.If the declaration is not present on time, followed by a penalty, starting with 1000 rubles (for the first time).In the second case will go fine, and will come from the inspection letters asking to repay.
should be noted that in the described category until this year included the simplified system of taxation based on the patent.This summer, it is highlighted in a separate area with its tax calculation and reporting.
