Taxation of e-shop for start-ups

Recently, online shopping is a good opportunity to create their own business, but as you know, every business requires a tax.Moreover, in 2007 the Russian Government approved and adopted "Rules of the sale of goods remote way."It rules on a par with the Law "On Protection of Consumers' Rights and the Tax Code to regulate the activities of online stores.

After the adoption of these laws the activity of each Internet resource is clearly stipulated.Therefore, the decision to establish a need to calculate taxes online store.This raises the question of whether it is better to choose a company or entrepreneur, is it necessary?IP for online shopping more viable option if you want to do a minimum of accounting.Especially when registration of individual entrepreneur in this case.

In the beginning, it is necessary to immediately determine what taxes online store more profitable.For most works, you can choose a simplified or general system, unfortunately, in this type of activity is not provided UTII.

Selection of the tax system is one of the most important issues.It significantly affects the amount of income every entrepreneur and maintaining all accounting.Moreover, the statement of the method of assessment should be submitted immediately upon registration of IP, otherwise the system will automatically only general.Apply the transition to a simplified system the next time it will be possible only after a year.

common system involves conducting a full accounting, calculation and payment of tax in each individual: the income tax, vehicle tax, VAT, property tax and others.It is advantageous if the online store is just one of the aspects of the entrepreneur.A simplified system more easy to use, to calculate the actual use only one tax - on profits.

There are 2 options for income tax under the simplified system.

  • tax of 15% is defined as income tax on the employer for less cost.It is necessary to accounting, which will be able to track exactly which costs can be read and what expenses can not be taken to offset.Such a system is advantageous, if the cost of maintaining an online store exceeds 70% of income.In some regions, the amount of this tax may be reduced to 5 per cent, it all depends on the decisions of local authorities.
  • tax of 6% on all income, to determine which is much easier.Such tax rate is determined, if the calculation of selected income.This income with the amount of money received in the fiscal period to the current account, which has an online store.Accounting in this case is the simplest.When you select a 6% rate of the tax amount can be reduced up to 50% depending on the payments to the pension and other funds.If the SP is not their own wage-workers, the tax may be reduced by 100%.

If the income of an individual entrepreneur for the calendar year exceeded 60 million rubles, the system of taxation of the online store can only be complete.Therefore, it is necessary to be aware of this feature to suddenly be faced with a fait accompli.

the presence of employees will be obligated to pay income tax and insurance contributions.Moreover, the income tax is deducted from the employee's salary and insurance contributions are paid from the amount of income of the enterprise.If the workers have no FE, then insurance premiums in 2012 amounted to slightly more than 17 thousand rubles.

Everyone chooses peculiarities of doing business on the Internet, but if you are the first steps in business, it is better to opt for a simplified system where taxes online store is 6% of total revenues.