Starting a business as a sole proprietor, every citizen should be remembered that the existence of such a status requires the fulfillment of certain obligations.Of course, in the first place comes to mind paying taxes, which is quite natural.Without replenishment function does not work one legal business entity.But there is another area, directly arising from previous commitments.It - tax reporting SP.
General accounting principles
Currently, individual entrepreneurs have the opportunity to choose between different tax regimes that are substantially different reporting.State approved the following as their views of: the general regime, followed by a simplified tax system, followed by a single tax on imputed income, single agricultural tax, and finally, the patent system.In addition, the tax statements of an individual entrepreneur is highly dependent on the presence of state employees.
provide summary information to the tax office on the income of the entrepreneur is required only once a year.Tax Return, is the crown of reporting IP must be brought in the next year by 30 April.Staff rather on the insurance premiums paid for it, it is necessary to report on a quarterly basis.And no matter which mode is chosen entrepreneur.
And, of course, tax reporting, SP impossible without scrupulous account to not to remember that there is sold a few months ago, and at what price.To do this, there is a "book of income and expense entrepreneur", and where all movements are recorded.At the end of each quarter inciting subtotal and at the end of the year - the final results.
It is the general principles of accounting and reporting.It should be noted that the most common tax regime for business today - a "simplified tax system" (STS).In her example, we describe and reporting IP.
What documents must be prepared?
So, submission of tax reporting IP provides for regulatory authorities in the following documents:
- tax return on STS - once a year to the tax office;
- personal information to yourself - once a year to the pension fund.
presence of state employees will add to this list some more reports SP:
- declaration of personal income tax to 2 employees - once a year to the tax office;
- statements on insurance premiums - once a quarter in the FSS and the Pension Fund;
- personal information on employees - once a year to the pension fund.
If you use a common mode, the tax statements of SP supplemented by the more serious documents like VAT payments.
UTII and patent tax system suggest a very simple accounting.Rather, it is in the course of the year generally can not keep.No effect on the annual accounts it will not.However, the emergence of at least one employee issued immediately require submission of information to the Pension Fund and the FSS
How can I submit reports?
Tax Reporting IP can be delivered to the inspection of three ways.The first - is the direct submission of documents to the tax office.You can do it in person, you can through a representative.The second way - mailing.And the third way - it is in electronic form using the Internet.
tax authorities have recently urged to use the third option.So much easier to process information, the tax authorities do not have to enter the data from the declaration in the database.
individual entrepreneur may be statements himself, permitting qualified, and can use the services of specialists.But in all cases he must necessarily comply with filing deadlines.Otherwise penalties are unavoidable.
