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Tax system for IP: how to choose the most effective

To choose a certain tax regime, you need to familiarize yourself with each one in detail and understand what kind of taxation system is most profitable for an IP.

Simplified system

This system is known as USN, represents a special taxation regime, which is the most profitable for entrepreneurship. When you are in this mode, business entities do not need to submit to the tax authorities a balance sheet and a statement of losses and profits. At the same time, such a taxation system for IP implies the absence of payment of income tax, property tax and VAT.

Modern legislation involves the use of two types of "simplified":

- Payment of 5-15% of the amount of income received, reduced by the amount of expenditure (the percentage varies depending on the region);

- payment of 6% of the amount of income.

Another type of simplified system is agricultural tax. This taxation system for IP is similar to USN, but only for agricultural enterprises and with the application of appropriate benefits. In this case, the tax base is income subject to reduction by the amount of expenses. The rate for this mode is 6%. And the transfer for employees of insurance premiums is less.

The choice of the taxation system for IP is largely dependent on the current tax legislation. So, there is another simplified mode - patenting, used only by IP. It is applied only on the basis of the decision of the local legislation on specific types of activity. The patent has power only on the territory of the entities where it was purchased.

Common system

This system can be attributed to the most severe taxation regime. It is used by those IPs that, when registering, did not apply for the transition to "simplified". The general taxation system for the IP of certain activities should be used without fail.

The specified mode provides registration as the payer of the tax to property, the VAT and НДФЛ. Also, all necessary reporting should be submitted to the controlling tax authorities.

What is the taxation system of an IP

Justified can be a general system only for those IP, who import goods to Russia. The same can be said if the business entity has a sufficient number of counterparties - VAT payers.

Applying the general system of taxation, an entrepreneur pays for personal income tax from general income (from the results of all its activities), as well as from the income from which this tax was not paid. For the tax base are income, reduced by various deductions of professional, property and social nature.

The so-called UTII can be used depending on the region. If it is allowed in one area or another - it is possible to work, otherwise it is forbidden.

Entrepreneurs need to remember that it is impossible to combine a common and simplified taxation system. It is possible to combine only USN and UTII, as well as UTII and the general system.

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