Be an individual entrepreneur - it is to have their own business, which will provide for you. But independent life begins from now on. small business entrepreneurs do not always have enough starting capital to hire staff themselves. All the way at the beginning of questions have to solve on their own. One of them - the payment of taxes on business.
The tax base should be studied before the opening of individual enterprise (SP). Because there are several tax systems, which depend on the type of IP that is chosen. Let us consider in more detail how to pay PI for each type of tax.
In order to properly pay taxes, you need to deal in such matters:
- What taxes to pay, SP?
- Where and how can I pay taxes, SP?
What taxes to pay, SP?
Taxes to be paid to an individual entrepreneur can be divided into three main groups:
- tax revenues. It is calculated depending on the type of business and the chosen system of taxation;
- land tax and transport, provided they are used in the business;
- payment of insurance - the amount fixed at the legislative level. In 2017 is as follows:
pension - 23 400 rubles;
Medical - 4590 rubles.
How to pay tax on the SP general regime of taxation
In the treasury to pay:
- Personal income tax - a tax on personal income. Size 13%, calculated according to the formula:
PIT \u003d (Revenue - Cost) * 0.13 - VAT - Value Added Tax. The going rate - 18%, but there are other options for different business sectors. Its VAT rate should be checked in the Tax Code. And also calculated income, net of expenses: insurance premium - for each employee and for himself; to pay - 13% of each employee; property; transport; to the ground.
The last three are paid if these resources are used to keep business and are in your property, not rental. If you, for example, trading in the rent and the goods deliver the supplier to you - you do not need to pay. But there are exceptions, so you need to carefully read the lease agreement so that you do not enter into duty to pay for some part of the tax.
How to pay the tax of the PI on the simplified system (IP on the USN)
The entrepreneur can choose one of the tax forms:
- 6% of income;
- or 15% of income less expenses.
For other funds:
- NDFL - not paying;
- VAT - not paying;
- insurance;
- with salaries - 13% for each employee;
- property tax is paid by cadastral value. Property - built and built buildings, garage, economic buildings. They must be registered in Rosreestre. You can see the cadastral cost on the Rosreestra website - by the number of the cadastral passport, the address. Cadastral cost is revised once every five years. This is averaged indicator, and it can be overestimated or understated on some object. If you do not agree with the cadastral value of your property, it can be revised. To do this, contact Rosreestr.
How to pay tax IP on a shift (UNVD) or patent
One of the types of taxation is selected - UNVD or patent.
ENVD
UNVD - 15% of the imputed income (i.e., a certain).
At the calculation, such indicators are taken into account:
- increased income (VD) - calculated by the formula, taking into account such indicators: Basic yield (dB) - revenue per month in rubles; The physical index (F) - depends on the type of activity and is specified in the tax code (for example, the number of jobs, the size of the trading area, the amount of products manufactured and others);
- the coefficient K1 is the inflation index. It is set once a year at the legislative level. It can be clarified by his tax inspector or look at the tax service website;
- the K2 coefficient is an adjustment indicator of basic return. It depends on the type of activity and region. It can also be found at the inspector or at the National Assembly Regional Site.
Formula: DR \u003d database * FP * K1 * K2
ENVD \u003d VD * 0.15
- NDFL - not paying;
- VAT - not paying;
- insurance;
- with salaries of each employee - 13%;
- the property is calculated from cadastral value. List of taxable property for IP - in the Tax Code;
- land tax - yes;
- on transport - yes.
income tax on UTII paid even if the activity was not or the amount of income for the year turned out at the planned - to pay for the government calculated the amount of conversions and no return.
SP based on a patent
- Paid to the Treasury 6% of planned revenue for the year. It is installed at the legislative level and depends on the type of activity and region.
- PIT - is not paid.
- VAT - is not paid.
- Property - the cadastral value. The list of property that falls under the tax in the Tax Code.
- The land tax - yes.
- Transport - yes.
- Insurance.
- With the salary - for each employee 13%.
If the income for the year exceeded 300 thousand rubles - for each employee incurs an additional charge of 1% to the Pension Fund.
Individual entrepreneur should not forget to pay taxes on their earnings and insurance. Work experience PI damage so for the pension, so he himself also has to pay taxes, as with a regular employee.
Where and how can I pay taxes, SP?
All information on the terms of payment for each type of tax you need to get your tax. It is located on the information stand. Payment of taxes through the tax, except for injury - his pay in the FSS.
You can pay in the following ways:
- through the bank. Payment is based on the forms, which give the information window tax. After filling their need to go to the bank and pay on time payment. Requisites indicated on the form;
- online. There are special services that greatly facilitate the work of newcomers, SP. That's my business, Elba. They need to keep their records, bills of the program is generated automatically. And convenient service - reminder of payment dates for each tax. Payment - via bank to print a receipt;
- another payment option online - Sberbank through electronic payments. The official website of the Tax Service to print all receipts. They are necessary, as in the payment documents entered each bank index. The site of the Savings Bank to make the payment.
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