organizing their own business, many businesses are registered as individual entrepreneurs, to simplify record keeping.Taxation SP implies the use of all existing tax regimes that allows entrepreneurs to reduce the size of transfers to the budget.In order to determine the most favorable tax system, it is necessary to get acquainted with the peculiarities of each of them and choose the one that best fits the specifics of the enterprise.
Taxation SP under the simplified system (STS) can significantly alleviate the bookkeeping and pay personal income tax instead of VAT and flat tax.STS mode can be used in two ways to choose the entrepreneur:
- revenues minus costs (tax rate - 15%), all the costs of the business, reducing the tax base must be documented.
- revenues (tax rate - 6%).The simplest method of taxation does not require cost accounting.
Despite the many advantages, use this mode should be very cautious.A hasty transition to a simplified tax system can lead to an increase in the tax burden, as well as the loss of customers.The fact that many wholesalers agree to cooperate with the supplier only if the provision of invoices with a VAT.It is worth noting that the "uproschentsam" is authorized to issue such documents, but at the same time there is the obligation to pay the full amount of VAT to the budget, without the right to deduct.Thus, the transition to the USN is beneficial only in the following cases: clients are individuals and businesses that do not require VAT deduction;purchase of traded goods and services do not require customers located in the general regime, significant costs and does not have a material impact on the calculation of VAT.
Taxation SP on the overall system (DOS) allows you to work with all types of customers.It involves the payment of personal income tax on income of the entrepreneur and VAT.Common mode appropriate to use the owners of major companies engaged in wholesale trade and manufacturing.
Imputed tax system for the SP is designed for small businesses, it is used on a mandatory basis for certain activities under certain conditions.The tax is calculated by a special formula using the values of basic profitability ratios established by the legislation.Confirmation of the cost of business is required.Payers are exempt from listing UTII VAT and personal income tax.Under certain conditions UTII mode is used in conjunction with simplified tax system and the overall system.For example, an enterprise located in the DOS and is engaged in wholesale, apply it at the opening of retail outlets.In spite of the strictly limited scope of this regime, it may be a way to tax optimization.So, if the selling point is not covered by UTII due to exceeding the limitations established for the retail space, you can register it on the two entrepreneurs and pay a flat tax.
Taxation SP of the patent system is currently used very often, because it is almost completely duplicates UTII.This mode is voluntary, the cost of a patent is calculated by calculation and not on the income and expenses of the entrepreneur.Less of this regime are rather strict limits of its use: the maximum size of annual revenue - 60 million;number of employees - no more than 5 people.If you violate these terms entrepreneur must return to DOS and assess all relevant taxes from the receipt of the patent.
Simplified kinds of taxation for individual entrepreneurs are not exempt from transport, land, water taxes and other payments related to the specific activity.In the presence of workers must be employed to transfer taxes to extrabudgetary funds, to pay personal income tax, as well as to submit the relevant reports in the manner provided for the organizations.
