How much taxes does an individual entrepreneur pay: detailed calculation. Tax systems for individual entrepreneurs
- Amount of individual entrepreneur contributions for himself in 2019
- Pension insurance contributions
- Medical insurance premiums
- Payment period
- How to generate a receipt/ payment order?
- How to reduce the simplified tax system tax by the amount of contributions for yourself?
- Reporting on individual entrepreneur contributions for oneself
Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.
Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.
[Attention!] Insurance premiums must be paid even if you don't lead activity (or you don’t make a profit).
[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)
Insurance premiums in 2019.
Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.
For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.
Pension insurance contributions
Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).
If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)
pension contribution in the form "PD (tax)".
Medical insurance premiums
Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.
You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.
Payment of fixed insurance premiums
- Payment terms - no later than 31th of December current year. 1% of the excess of RUB 300,000. - not later July 1 next year.
- You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
- Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
- All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it; no additional interest is charged for this).
- If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (for accurate calculation payment amount and registration of all receipts, use the accounting service).
- If you combine the activities of an individual entrepreneur with work in employment contract, and the employer is already paying contributions for you - you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
- The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.
Reducing the simplified tax system for the amount of contributions
- The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
- To reduce advance payments for the simplified tax system, contributions must be paid in the period for which advance payments are made. For example, you want to reduce advance payment for half a year - which means contributions must be paid not later the end of the six months - i.e. until June 30.
- Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
- Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
- You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
- Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.
Reporting on fixed payments
Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the service " Personal Area individual entrepreneur."
The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about
Russian legislation creates all the conditions for entrepreneurs to develop their business comfortably. Even the taxation of individual entrepreneurs does not provide for a specific rate or a uniform tax for all businessmen. Everyone has the right to decide which tax system to use, and there is plenty to choose from. There are 5 tax regimes in force in 2019, radically different from one another.
Types of taxation for individual entrepreneurs
The choice of mode should be taken as seriously as if it were your future home. After all, you will pay taxes on it for more than one day. Rate, period, base, payment terms, calculation procedure - all this is different for each mode. And if you make the wrong choice at the very beginning of your journey, you will no longer be able to reach the top in business.
The following types of taxation apply to individual entrepreneurs in the Russian Federation:
- Unified agricultural tax - unified agricultural tax;
- OSNO - general taxation system;
- STS - simplified taxation system;
- PSN - patent taxation system;
- UTII is a single tax on imputed income.
1. BASIC
OSNO is the most technically complex tax regime. An individual entrepreneur must have accounting knowledge or have his own specialist on staff to cope with reporting documentation, the list of which includes:
In addition, reporting to OSNO includes:
- Purchase/sales accounting book intended for VAT calculation;
- Personnel book;
- Reporting on insurance premiums;
- And reporting for personnel.
The list of taxes on OSNO is also long. It includes all payments that are provided for by law for taxpayers:
Depending on the type of work and the characteristics of the business, an entrepreneur may also pay the following taxes:
- Excise taxes;
- Water;
- For biological resources;
- For mining;
- Contributions for employees;
- Transport.
Despite numerous disadvantages, OSNO cannot be called unprofitable. The regime also has positive sides. This is the default mode. That is, you can get to it not only by at will, but also “fly away” from another mode. For example, PSN cannot recruit more than 15 people; if you exceed the norm, welcome to OSNO. This regime does not limit anyone in anything; you can add any number of employees to your staff and receive a ten-figure profit.
Another reason why many individual entrepreneurs may choose this type of taxation is the payment of VAT. Why? Organizations paying VAT prefer to cooperate with similar companies. It is much more pleasant for them to receive from them an invoice with the indicated VAT and reduce their tax on it than to conduct business with an individual entrepreneur using the simplified tax system.
2. simplified tax system
Most individual entrepreneurs choose a simplified taxation regime, in which they do not have to pay VAT, personal income tax, or property tax. The entire tax burden is reduced to one tax:
- 6% on simplified taxation system income;
- 5-15% on simplified taxation system for income minus expenses.
The tax base is chosen by the taxpayer himself. If you have limited expenses, the first option would be ideal. And if the costs are 60% of the profit or more, it is better to choose the second taxation system, since on it the individual entrepreneur will be able to subtract from the income all the expenses provided for in Article 346.16 of the Tax Code of the Russian Federation.
Individual entrepreneurs under general taxation pay a single tax once a year, and advance payments are made quarterly. Plus, at the simplified 6% rate, you can reduce advance payments and the final tax by the amount of insurance premiums. And it doesn’t matter for what period of time you paid them, the main thing is that in the same quarter for which the duty is calculated.
Employers and single entrepreneurs reduce the simplified tax system tax in different ways:
- The former can take into account contributions for themselves and for employees, but do not have the right to reduce the tax by more than half;
- The latter reduce the fee by the amount of all contributions made for themselves, down to 0.
With an income minus expenses base, contributions can also be taken into account, but they are entered in the expenses column.
Not everyone can switch to the simplified tax system. It is prohibited to use the simplified taxation system for individual entrepreneurs:
- With a staff of 100 people;
- With an annual income of 60 million;
- Unified agricultural tax payers;
- With a prohibited type of work, these are persons practicing gambling, mining, production of excisable goods;
- Persons with branches.
Other disadvantages of the simplified tax system include:
- Impossibility of selling goods with VAT;
- Required presence of cash register.
3. UTII
If an individual entrepreneur decides to choose a taxation system such as UTII, he will pay tax at a rate of 15% not on the income received, but on the one imputed by the state. This is a certain figure that, according to legislators, is optimal for a particular type of activity.
Formula for calculation: BD (basic profitability assigned by the state for each type of work) x K1 (coefficient established by the Government) x FP (physical indicator, for example, sales floor area) x K2 (coefficient determined regional authorities) x 15% (rate).
UTII exempts the taxpayer from VAT, personal income tax, and property tax. And most importantly - from installing the cash register. You can reduce the duty on insurance premiums according to rules similar to the simplified tax system.
It is not necessary to keep complete accounting records. But some documents still need to be filled out:
- Tax return;
- Physical accounting indicators;
- Reporting for employees;
- Additional reporting.
Among the disadvantages of this form of taxation are:
- Restrictions on types of work - persons engaged in wholesale trade, production, construction.
- Lack of system in some regions; information should be clarified with local authorities. It is not valid in Moscow in 2019.
- You cannot hire more than 100 people.
- Tax must be paid even if there is a loss.
4. PSN
PSN is the most understandable taxation system for individual entrepreneurs, since it involves paying the cost for a patent. The complete absence of reporting, the choice of any convenient period (from 30 days to a year), work without a cash register - all these advantages give the right to call it the most profitable.
The rate for individual entrepreneurs on the patent taxation system in 2019 is 6%, and the base is taken to be a certain ideal profit amount established by local authorities. The real income of the enterprise does not matter.
This the best option for entrepreneurs with seasonal or temporary business. But not everyone can join the taxpayers on PSN, list suitable species activities are strictly regulated. It is similar to the list for UTII, only supplemented by small-scale production, for example, bakery products, sausages, dairy products, carpets, glasses, socks, business cards, ties.
In addition, the number of employees on a patent cannot exceed 15 people, and profit - 60 million rubles.
5. Unified agricultural tax
Unified agricultural tax is a favorable regime with a rate of 6%, but not on income, but on the difference between income and expenses. Payment is made only once every six months, and the declaration is submitted once a year.
The only disadvantage of the form of taxation for individual entrepreneurs is that it applies only to producers of agricultural products and persons engaged in fish farming.
Choosing the best mode
To decide which taxation system to choose for an individual entrepreneur, you need to make a series of individual calculations of the tax burden for all possible modes. Let's look at how to compare types of taxation using a specific example.
Entrepreneur Khadorkin plans to open a hairdressing salon in the Krasnoyarsk region. The projected profit per month is 777,000 rubles, there are 5 employees on staff, the projected expenses per month are 266,000 rubles, the amount of insurance premiums for employees is 34,000 rubles.
Let's calculate the expected tax on the most accessible preferential systems:
- PSN. The basic profitability for this region and type of work is 3,554,799 rubles. BD/12 months x 6% = 3,554,799/12 x 6% = 17,770 rub. per month. This amount cannot be reduced.
- UTII. K2 for hairdressers in Krasnoyarsk - 0.99. BD - 7,500, K1 - 1,798, FP - 5 (number of employees). Monthly fee = 0.99 x 7,500 x 1,798 x 5 x 15% = 10,012 rub. This amount can be reduced by state contributions, but no more than twice: 10,012 - 34,000 = 0. This means payable = 10,012/2 = 5,006 rubles.
- simplified tax system income. The company's expenses are not taken into account; all profits are subject to taxation at a rate of 6%. 777,000 x 6% = 46,620 rub. The amount can be reduced by insurance payments, but not more than twice. Therefore, payment is 46,620/2 = 23,310 rubles.
- simplified tax system income-expenses. But here expenses are taken into account, and contributions are entered into them: (777,000 - 266,000 - 34,000) x 15% = 71,550.
Conclusion: It is better for individual entrepreneur Khadorkin to opt for the imputed taxation regime, since his business generates large profits and is inexpensive. If expenses were more than 60% of profit, perhaps the most profitable system would be the simplified tax system for income minus expenses. Each case must be considered separately.
In addition to the amount of tax payments, the choice of taxation type depends on the following nuances:
- Availability of restrictions: number of staff, profit margin, type of activity;
- Regional features: K2 size, database for imputation and patent, simplified rates);
- The type of system that partners use;
- Export and import needs;
- Sales area for retail trade;
- Area of the service hall for catering;
- Number of vehicles for cargo transportation;
- Other indicators included in the calculations.
A list of golden rules for beginners in business that will help you choose the optimal taxation:
- Services sector. To work with individuals, you can choose imputation, since it is not necessary to use a cash register. And for cooperation with legal entities, it is better to give preference to simplification. Both with those and with other persons, it is possible to combine two taxes.
- Wholesale and retail trade with a large area of premises/halls. It is beneficial to use the simplified tax system with the deduction of costs.
- Small distribution and retail trade. The use of imputed tax or patent is more relevant.
- For large production It is good to use OSNO, and for small businesses - a simplified tax.
How to switch to modes
The rules for switching from one type of tax to another are slightly different:
- If you initially want to register an individual entrepreneur on the simplified tax system, you should submit petition No. 26.2-1 to the Federal Tax Service within thirty days from the date of receipt of the certificate of opening an individual entrepreneur. If you switch - before December 31, since the switch is only possible from the beginning of the new period. Switching from the simplified tax system in the middle of the year is also unacceptable.
- To switch to imputation, it is enough to send an application to the Federal Tax Service in the UTII-1 form within five days after you start using it. In a day, you will be notified that you have started working on UTII from the date of its actual application. To register an individual entrepreneur for imputed tax, the same type of petition is submitted within thirty days from the date of actual registration.
- There is no need to register as an OSNO payer; general taxation set by default, unless the individual entrepreneur expresses a desire to switch to a different form.
- To register a patent, you need to fill out application 26.5-1 and take it to the tax office within ten days before starting work.
And don’t forget that after transferring to a different taxation system, you will not be automatically deregistered under the previous one. You need to submit a request to the tax office for deregistration, otherwise you will begin to combine 2 systems at the same time.
One of the most important issues when starting a business - taxation of individual entrepreneurs. Entrepreneurs, especially start-ups, face many questions, and ignorance of tax procedures can lead to penalties for non-payment of taxes. An ill-considered choice of taxation system can lead to significant losses. Let's take a brief look at what taxes need to be paid, how to calculate them, what they depend on, when to report and other issues.
What taxes does an individual entrepreneur pay?
Let's start with the main thing - an entrepreneur has the right to voluntarily choose a taxation system subject to established requirements and restrictions, this was also explained by the regulatory authorities (Letter of the Ministry of Finance dated 08.08.2014 N 03-11-11/39581).
The choice depends on many factors - type of activity, region, income, contractors, employees and other parameters. But this must be done almost immediately, within 30 days after registering as an individual entrepreneur. Therefore, it is necessary to understand the taxation systems in advance, determine the criteria, calculate the approximate amount of tax and compare.
Several individual entrepreneur taxation systems can be used in 2017:
- OSNO - general tax system (chapters 21 and 23 of the Tax Code of the Russian Federation);
- Simplified tax system (Chapter 26.2 of the Tax Code of the Russian Federation);
- UTII - single tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation);
- PSN - patent (Chapter 26.5 of the Tax Code of the Russian Federation);
- Unified agricultural tax (Unified Agricultural Tax) (Chapter 26.1 of the Tax Code of the Russian Federation).
We will not dwell on the tax for agricultural producers; we will consider in more detail what the difference is between the other systems.
It should be noted that no tax system exempts individual entrepreneurs with employees from taxes in 2017.
If the entrepreneur is an employer, then taxes and insurance contributions wages he is obliged to pay, these are the requirements of Art. 226 of the Tax Code of the Russian Federation and Art. 420 Tax Code of the Russian Federation. But an entrepreneur can take into account paid insurance premiums when calculating tax in all systems except PSN, where insurance premiums neither for employees nor for the individual entrepreneur himself are not taken into account.
General and simplified tax systems
The tax system that is used “by default” is OSNO. Individual entrepreneurs pay taxes in full - VAT, personal income tax, property tax, individual entrepreneurs must report quarterly. In addition to the fact that the tax burden is quite high, it is necessary to keep records, document expenses, and issue invoices.
An alternative to OSNO is the simplified taxation system, a tax system widespread in small and medium-sized businesses. The simplified tax system applies to all types of activities, you can select different taxation objects within the system, simple accounting, replaces, as before, the following taxes for individual entrepreneurs in 2017:
- personal income tax;
- VAT (except for VAT on imports, as well as when performing the functions of a tax agent);
- property tax.
Special regimes are characterized not only by the fact that it is possible to effectively and legally reduce the tax burden, but also by the fact that in order to apply, certain requirements must be met.
To switch to the simplified tax system, it is necessary that there are no more than 100 employees and at the same time the income, as well as the residual value of the property, does not exceed 150 million rubles.
When choosing this system, in order to understand what taxes an individual entrepreneur must pay in 2017, you must immediately select the object of taxation:
- income (tax rate from 1% to 6%) or
- income minus expenses (tax rate from 5% to 15%).
The tax rate is established by the law of the subject. In addition, in relation to certain types of activities, so-called “tax holidays” may be introduced, that is, the taxes of an individual entrepreneur in 2017 may be reduced to 0%.
But to apply the simplified tax system, in addition to compliance with the requirements, it is necessary to submit a notice of transition. This can be done upon registration or within 30 days (Clause 2 of Article 346.13 of the Tax Code of the Russian Federation). If the individual entrepreneur has not notified about the transition or wants to change the selected object, then he will be able to do this only from the next calendar year by submitting a notification before December 31 (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).
If the simplified tax system is not applied, then an individual entrepreneur pays taxes according to the general system. This also happens if the individual entrepreneur applies a special regime (UTII or PSN), but the operation is not taxed under this system, for example, if the individual entrepreneur is engaged in transportation and has acquired a patent, the sale of the car will be taxed according to OSNO with payment of VAT and personal income tax.
Patent and imputation
These systems are similar in that tax is paid based on potential income, and not actual income, as with OSNO and simplified taxation system. However, only entrepreneurs have the opportunity to apply a patent. Legal entities is not entitled to take advantage of this taxation system.
The low taxes in these systems are primarily attractive for a beginning individual entrepreneur, but not only that. The fact is that the amount of tax can be determined in advance, that is, you can plan the costs of running a business. It has and negative side- even if there is no activity or work at a loss, taxes will have to be paid. But if high and stable income, then the use of these systems is completely justified.
The difference between these forms of taxation for individual entrepreneurs in 2017 lies not only in the amount of tax, but also in the requirements for switching to UTII or PSN - different restrictions on the number of employees, income limits. Moreover, both systems allow you not to pay personal income tax, VAT and property tax in relation to activities that are taxed under a patent or UTII. Both types of activities can be combined with a simplified system.
The peculiarity of the PSN is that this is the only system where it is not necessary to submit reports to the tax individual entrepreneur; moreover, the tax will be calculated immediately by the tax authority, and a patent will be issued, which will indicate the amount of tax and the date of payment. That is, the entrepreneur is freed from any paperwork, does not fear fines for late filing of returns or underpayment due to incorrect tax calculations, and this is very attractive for many individual entrepreneurs. In addition to the fact that a patent applies only to certain types of activities (clause 2 of Article 346.43 of the Tax Code of the Russian Federation), it is necessary that such taxation of individual entrepreneurs be introduced in the territory of the relevant municipality.
To switch to a patent, fairly stringent requirements have been established:
- number of no more than 15 people;
- income limit of no more than 60 million rubles per year.
And when combined with another system, for example the simplified tax system, income is summed up under both tax regimes, and if the established income limit is exceeded for the year, the entrepreneur loses the right to apply a patent (Letter of the Ministry of Finance of the Russian Federation dated April 14, 2017 N 03-11-12/22505).
The use of the imputed taxation system for individual entrepreneurs in 2017 is also possible if the established requirements are met: they apply only to certain types of activities and only if the corresponding laws have been adopted in the region. For example, in Moscow UTII is not used. The types of activities of UTII are established in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. Other restrictions are set in paragraphs. 2.1, 2.2 Art. 346.26 of the Tax Code of the Russian Federation, in particular, the number of employees should not exceed 100 people.
In addition, the tax amounts depend solely on the region, as they are calculated using a formula, and it is the local authorities who approve the coefficients and other indicators that affect the calculation.
Therefore, it is necessary to calculate what taxes the individual entrepreneur will pay and compare. The cost of a patent can be found on the Federal Tax Service website using the calculator https://patent.nalog.ru/info/. In this case, there is no need to delve into the calculation, and if additional data specified in subparagraph is needed. 3 paragraph 8 art. 346.43 of the Tax Code of the Russian Federation, then this will be indicated. In addition, a patent can be purchased for certain period at the entrepreneur’s choice - from 1 to 12 months, but only within a calendar year.
With UTII it is more difficult - in order to calculate what taxes an individual entrepreneur pays in 2017, you need to know what physical indicators are used, the basic profitability, and coefficients. In addition, it is recommended to study the features of using the system for a specific type of activity. For example, income received under a rental agreement vehicle with crew, does not fall under the provision of transportation services and cannot be transferred to UTII (Letter of the Ministry of Finance of the Russian Federation dated 05.05.2017 N 03-11-11/27760).
What taxes must be paid if the individual entrepreneur does not operate
Peculiarity entrepreneurial activity is that even if the individual entrepreneur is not engaged in business, including good reason, this does not relieve him of the obligation to pay the state. Particular attention should be paid to insurance premiums, since the payment of contributions is made for the entire period of registration as an entrepreneur, starting from inclusion in the Unified State Register of Individual Entrepreneurs and until the termination of activities as an individual entrepreneur (exclusion from the Unified State Register of Individual Entrepreneurs).
Regardless of the taxation system used, it is necessary to pay fixed insurance premiums; individual entrepreneurs’ payments for themselves in 2017 amount to 27,990 rubles.
Contributions must be paid regardless of the type of activity and income received, even if the individual entrepreneur does not work or has suffered a loss. In this case, other factors are not taken into account, for example, a retired entrepreneur must also pay insurance contributions to the Pension Fund (Letter of the Ministry of Finance of the Russian Federation dated 04/03/2017 N 03-15-05/19447).
But if a special regime is applied, which does not depend on income, then the individual entrepreneur’s payments, in addition to contributions, will increase by the amount of tax - a single tax for UTII and the cost of a patent for PSN. All this must be taken into account, and in such cases it is recommended to stop operating as an entrepreneur so as not to incur additional expenses.
Every year, changes are made to the taxation of individual entrepreneurs. These include new income limits for the simplified tax system, a deflator coefficient for , and the amount of insurance premiums entrepreneurs make for themselves. In this regard, 2019 is expected to be quite stable, and the overall tax burden of small businesses will increase slightly.
Insurance premiums for individual entrepreneurs for themselves
Taxation systems for entrepreneurs in the Russian Federation
It is generally accepted that the tax burden of Russian small businesses is too high. In fact, this is not true. If you choose the right taxation system, the financial burden of an entrepreneur will be even less than that of an employee with his salary.
The following types of taxation for individual entrepreneurs are currently in effect in Russia:
- general system;
- simplified system in the “Income” and “Income minus expenses” options;
- a single tax on imputed income ;
- patent system;
- unified agricultural tax.
Each tax system differs in the procedure for calculating and paying taxes, while for the same type of activity under different regimes there will be different amounts payable. An example of calculating the tax burden for a store is in this article, and our users can get such a calculation for their business for free.
When choosing taxation for individual entrepreneurs and comparing tax payments under different regimes, it is necessary to take into account the possibility of reducing the calculated amounts by contributions paid for yourself.
| Types of taxation for individual entrepreneurs | Possibility to take into account paid contributions |
| BASIC | |
| PSN | Are not taken into account and do not reduce the value of the patent |
| UTII | Reduce the calculated quarterly tax |
| Unified agricultural tax | Included in expenses, reducing the tax base for tax calculation |
| USN Income | Reduce the calculated advance payment and taxes of individual entrepreneurs on the simplified tax system at the end of the year |
| USN Income minus expenses | Included in expenses, reducing the tax base for tax calculation |
An important feature of UTII and simplified tax system Income is that contributions paid by individual entrepreneurs in 2019 without employees for themselves can reduce the calculated payment to zero.
For example, the tax on UTII in 2019 for the quarter amounted to 7,800 rubles, while the entrepreneur paid part of the contributions for himself in this quarter in the amount of 8,100 rubles. The tax payment of 7,800 rubles is completely reduced by the contributions paid, so there is no need to transfer anything to the budget. Individual entrepreneur taxes on the simplified tax system are reduced in a different order, but can also be reduced to zero.
The right to choose a taxation regime for individual entrepreneurs in 2019 remains declarative, i.e. The entrepreneur must contact the tax office with the appropriate application:
- on UTII;
- to obtain a patent (PSN);
- to the simplified system (STS).
Important. You can prepare documents for individual entrepreneur registration in 2019 using a free online service from the 1C-Start company
Innovations for 2019
And now about what latest news in the field of taxes will be important for individual entrepreneurs in 2019:
- A simplified taxation system is permitted for those entrepreneurs whose annual income does not exceed 150 million rubles. This limit was set for the period 2017-2020, and the action of the deflator coefficient was suspended by Law 07/03/2016 No. 243-FZ. Individual entrepreneur taxes on the simplified tax system depend on the rate established in the region. It is allowed to reduce the rate for the “Income” option from 6% to 1%, and for the “Income minus expenses” option from 15% to 5%. You can learn about the specifics of local legislation from the Federal Tax Service or the economic department of the municipal administration.
- The UTII tax in 2019 will increase slightly due to an increase in the K1 coefficient - from 1.868 to 1.915. It was previously assumed that this tax regime would be abolished, but legislators extended its effect until 2021. Imputation is still available to most small businesses, so this opportunity is worth taking advantage of.
- The deflator coefficient for the patent tax system increased from 1.481 to 1.518. This indicator for PSN does not affect the annual income limit, which remains unchanged - no more than 60 million rubles. The coefficient is significant only for calculating the potential annual income, which is used to calculate the cost of an individual entrepreneur’s patent. Taking into account the new coefficient, the maximum cost of a patent per month will be 7,590 rubles based on (1.518 million rubles * 6%) / 12 months). However, according to Article 346.43 of the Tax Code, subjects of the Russian Federation have the right for certain types of activities to increase the cost of a patent up to 10 times, so theoretically the most expensive patent of an individual entrepreneur can cost 75,900 rubles for one month.
- Payers of the trade tax, which is currently only valid in Moscow, will also begin to pay more. For them, the deflator coefficient for 2019 increased from 1.285 to 1.317.
- For property tax individuals An increased coefficient has also been adopted - for 2019 it is equal to 1.518. And although entrepreneurs in special regimes are exempt from paying this tax, if the property is included in the list specified in Article 378.2 of the Tax Code of the Russian Federation, then this cannot be avoided.
Before starting your own business, you always need to develop a business plan for your future enterprise. And in these calculations Special attention it is necessary to pay attention to the following question: “What taxes does the individual entrepreneur pay?” The fact is that in the structure of expenses of any business, expenses for paying taxes, deductions for off-budget funds occupy a significant share. Therefore, it is extremely important to calculate them correctly at the stage of starting a business.
What do entrepreneur taxes depend on?
An entrepreneur's taxes depend on the tax regime he chooses. Depending on the regime, he may pay one tax once a year or make tax deductions for several taxes monthly. Therefore, in order to give an accurate answer to the question posed, it is necessary to clearly define the taxation regime. Note that today an individual entrepreneur in most cases independently chooses comfortable view taxation. Therefore, what taxes an individual entrepreneur pays is most often decided by himself.
Thus, the majority of individual entrepreneurs apply special tax regimes, which provide for a simplified procedure for maintaining accounting documentation, a smaller volume tax reporting, as well as the minimum number of tax payments.
The possibility of applying one or another special tax regime depends on the type of activity of an individual entrepreneur, as well as the volume of revenue and the number of employees. In addition, the legislation does not prohibit individual entrepreneurs from using the general taxation regime, and in some cases he is obliged to use only it.
Thus, in order to determine how much taxes an individual entrepreneur pays, it is worth considering each of the tax regimes in more detail.
Taxation systems for individual entrepreneurs
General tax regime
This tax regime is used infrequently by individual entrepreneurs, but is still encountered in practice. Its use provides for the following taxes paid by individual entrepreneurs:
- Personal income tax (NDFL), paid on all income of an entrepreneur.
- Value added tax (VAT).
- Tax on real estate used for business purposes.
Thus, the general taxation regime requires the payment of at least two taxes. In this case, the individual entrepreneur pays VAT, as well as personal income tax for himself. Note that only under the general regime an individual entrepreneur makes income tax payments for himself.
Tax on imputed income
Since the beginning of this year, UTII has been voluntary in nature and an entrepreneur has the right to independently choose this regime or use another. This tax regime provides for the payment of a single tax from individual entrepreneurs, the amount of which is determined according to a special formula. The calculation of this tax includes the amount of basic profitability, which is established by a special order of the authorities of the constituent entity of the federation, as well as a number of coefficients that reflect the specifics of the entrepreneur’s work, for example, operating hours, seasonality, etc. and tax rate.
As practice shows, the tax, which was met with hostility by small businesses at the time of its introduction, is now popular. The point is that for successful business, this tax is often not a serious financial burden and allows you to plan in advance the required amount of tax deductions. However, on initial stage doing business when financial flows are not yet stable enough, payment may cause certain difficulties.
Therefore, this type of taxation is most beneficial for steadily working entrepreneurs. Note that, unlike the simplified tax system, there is no danger of losing the right to use this regime only if local authorities remove the type of activity from the list of types falling under UTII.
Patent tax system
Since the beginning of this year, taxation using a patent has become an independent special tax regime. This regime provides for the payment of a fixed tax by individual entrepreneurs in the form of payment for the cost of a patent for the provision of a certain type of service for a specific period of time. The cost of a patent is set by the constituent entities of the federation; they also determine the list of activities that can use this taxation system.
Simplified taxation system
It is the most common tax option for small businesses. Provides for payment of only one tax once a year. In this case, the entrepreneur has the right to choose the object of taxation: either income or income reduced by the amount of expenses. In the first case, the income tax of individual entrepreneurs is 6% of all revenue received in the reporting period. The second provides for the payment of a tax in the amount of 15% of the amount received in the course of business activities, reduced by the amount of expenses incurred during this period. IN in this case The tax is a tax on the profits of individual entrepreneurs. We note that only those included in a special list in the Tax Code of the Russian Federation are recognized as expenses, and these expenses must be directly related to entrepreneurship.
Which tax system should you choose?
Which tax system should you choose?
Thus, the answer to the question about the taxes that an entrepreneur must pay gives rise to another: which taxation system to choose? Here everything depends on the entrepreneur, or more precisely on the specifics of the activity he carries out.
p>So, it is necessary to remember that individual entrepreneurs on the OSN pay taxes on a monthly basis, which in some cases is impossible due to the nature of doing business. Yes, sometimes an entrepreneur simply does not have time to prepare the necessary reports that must be submitted to tax authorities. At the same time, for some counterparties it is extremely important that their counterparty, the individual entrepreneur, was a VAT payer. For example, many federal companies, including those with foreign participation are considering commercial offers, only if the price includes value added tax. Thus, for some individual entrepreneurs, VAT is a necessity, which means they are forced to apply the general taxation regime.
However, the legislation does not limit the ability of entrepreneurs using other tax regimes to issue VAT invoices. In this case, the individual entrepreneur must pay VAT, in in the prescribed manner, as well as submit reports on this tax. At the same time, you should not be afraid that in this case the individual entrepreneur will be forced to switch to OSNO - there are no such norms in the legislation.
It is much easier to pay taxes for individual entrepreneurs under the simplified tax system, despite the fact that the Tax Code provides for its payment quarterly in the form of advance payments, in practice the tax is paid once a year based on its results. In this case, no sanctions can be applied to taxpayers, the main thing is that the tax amount is calculated correctly.
The choice of another special tax regime also depends on the interests of the entrepreneur, as well as on the legislative possibility of its application. In life, situations often arise when several taxation systems are applicable to one type of activity. In this case, it is necessary to make detailed calculations for each taxation system, and one must always proceed from the most pessimistic scenario, which will allow the attractiveness of one or another option to be determined as objectively as possible. But we should not forget that it is possible to increase taxes for individual entrepreneurs, and also that the entrepreneur must pay other taxes, which depend on his status, both as a citizen and as an individual entrepreneur.
Other entrepreneur taxes
Regardless of the taxation system used, an entrepreneur must pay certain other taxes that he is obliged to pay as a result of obtaining the status of an individual entrepreneur, or as a citizen of the Russian Federation.
Pension tax
The legislation provides for an individual entrepreneur tax to the pension fund, which is payable by all citizens registered in this capacity. At the same time, the amount and procedure for paying this tax is not affected by the type of activity of the entrepreneur or the taxation system used. We also note that the pension tax for individual entrepreneurs is fixed and must be paid once a year.
Property tax
Also, as a citizen, an individual entrepreneur pays property taxes in respect of which these taxes are provided, for example: transport, real estate. Let us note that the property tax of individual entrepreneurs can be paid by them both as an owner - a citizen, and as an owner - as an individual entrepreneur, if the property is used for commercial purposes. In practice, this tax is most often paid according to the first scenario.
Let us note that being under the general taxation regime, an individual entrepreneur must pay property tax precisely as an entrepreneur, but in reality this happens extremely rarely. Concerning transport tax, then its payment is carried out in the manner valid for ordinary citizens, while the use of transport for commercial purposes does not have any impact.
Income tax
It is important to remember that income tax is not levied on individual entrepreneurs using special tax regimes. The legislation is based on the fact that an entrepreneur receives all of his income from business activities, while he pays certain taxes, therefore the collection of personal income tax will become double taxation, which is not allowed. At the same time, the obligation to pay personal income tax to individual entrepreneurs in 2013, as before, arises when he uses common system taxation. Because this system does not provide for the payment of a fixed amount of tax, or provides for a different procedure for calculating the tax base.
Taxes for employees
An entrepreneur who uses employees is required to use the duties of a tax agent. Individual entrepreneur taxes for an employee are paid by the entrepreneur in the manner established by law for employers. So, he must transfer income tax to the budget from all payments to his employees. At the same time, if the tax regime exempts an individual entrepreneur from personal income tax, then payment of this tax for employees remains mandatory.
Deductions and contributions to extra-budgetary funds are also mandatory. It should be remembered that if an entrepreneur pays a fixed amount to the Pension Fund for himself once a year, then payments for employees are made monthly and depend on the amount.
Specific types of taxes
In addition, the entrepreneur has the obligation to pay individual species taxes that depend on the specifics of doing business, for example, for the use of water resources, for the extraction of minerals, etc. He is also obliged to pay excise taxes if he sells excisable goods.
Conclusion
Thus, the list of necessary tax payments for an individual entrepreneur can be determined when developing a business plan. Fortunately, domestic legislation excludes situations where taxes appear unexpectedly. Therefore, the claims of some failed entrepreneurs that exorbitant taxes are to blame for the collapse of their business are far from the truth.
The tax burden can be calculated before starting a business; all information is in open sources and is available for study. Therefore, it cannot be said that exorbitantly high taxes unexpectedly cripple business. It is the costs of paying taxes that are the most stable and predictable in business, which allows you to include them in your business plan at the preparation stage.
For an existing business, it is necessary, first of all, to regularly monitor changes in legislation, as well as to carry out everything in a timely manner. necessary payments to the budget, submit established reporting forms. And then the entrepreneur should not have any problems paying taxes.
- Economics, Business
