Today, in our country, many people engage in certain business activities without having legal personality.These entrepreneurs were called individual entrepreneurs (SP).Accordingly, this category has certain rights and obligations stipulated in our legislation.And this concerns not only the registration and operation SP, but also obligations relating to such instruments, as individual taxes.
There is a list of documented statements that are required to take individual entrepreneurs as to the tax authorities, and other budgetary and non-budgetary organizations.For such statements, and taxes are the individual entrepreneur.The list of tax depends on the kind of tax system chose an individual entrepreneur.
There are three possible scenarios:
- choice of a simplified tax system (STS);
- selection of the general system (Ba);
- the choice of a single tax on imputed income (UTII).
Accordingly, while the taxes of the individual entrepreneur, which he will be required to pay will be distributed as follows:
1. If the SP is working on simplified tax system (STS), the individual entrepreneur taxes represent only a single tax payment.At the same time exempt from VAT, tax on income, wealth, and the unified social tax.Moreover, under the simplified system of taxation remains mandatory contributions to the Pension Fund and the Fund of obligatory medical insurance.This is the most profitable and simple tax system.
2. In the case where SP is working on the overall system (Ba), it places an obligation on the employer to pay a huge list of all required taxes in this case.To this list include: unified social tax, VAT, personal income tax, transportation tax, land tax and various duties, compulsory contributions to the pension fund and other provided in each case, taxes are an individual entrepreneur.Naturally, part of the tax is only for a particular type of activity.However, for all they are the basic personal income tax, the unified social tax, VAT and property tax.
3. The final form of record-keeping - is the work for the SP vmenenke.In this case, the basis is not the real income of the entrepreneur, and the revenue that it is charged with the Tax Code, in accordance with existing legislation.The main thing here is the presumptive tax for individual entrepreneurs, ieunified tax on imputed income, in this case.However, there is a special procedure, which defines the essential elements of taxation.When
system imputed entrepreneur does not pay personal income tax and VAT (with rare exceptions), as well as UST and property tax.Another feature of this system is that the entrepreneur does not require the tax authorities of zero declarations of taxes from which they are exempt.But with all this, the data owners are required to pay such taxes of individual entrepreneurs, as various excise taxes, state tax, land and transport taxes and contributions to social funds.
To the entrepreneur was able to work on this system, you need to comply with certain conditions.Namely, certainly in the territory where the entrepreneur carries out activities should be introduced UTII.Also, an activity which is engaged in private entrepreneur should be spelled out in a normative act on the local UTII.
about how to select a particular system of taxation can consult the local tax authorities during the registration of IP.Of course you can later apply for a transition to a particular system.In that case, if the owner does not give any statements, it is automatically registered on the common system of taxation.
