What tax should an individual entrepreneur pay every month? Taxation of individual entrepreneurs (brief overview of special regimes)

The collection of tax fees involves the filling of local and state budgets, therefore, owners of any type of business are required to make mandatory payments, such as large companies and small entrepreneurs. To ease the financial burden for individual entrepreneurs, there are 2 types of taxes - regular (15%) and simplified (15% or 6%). The existing simplified taxation system suggests that contributions may differ slightly - their calculation takes into account such a parameter as the presence or absence of employees in the company.

What is simplified tax for individual entrepreneurs?

The simplified regime for collecting contributions or the simplified tax system implies that for reporting an entrepreneur needs to prepare a smaller volume of documents than in other cases, the interest rate and the amount payable will be significantly less. Also, a single fee must be paid once during the year, which reduces the burden on accounting. At the same time, the businessman must submit a declaration corresponding to his legal status. Selecting this involves several reporting options (once in a certain period of time):

• quarterly;
• six months;
• for 9 months of the current year.

There is no need to report according to a special scheme; in this case, it is enough to enter advance payment, but you will have to calculate it in advance yourself or use the services of an accountant. The simplified tax system not only simplifies the financial burden, but also reduces the number of papers that need to be filled out for subsequent submission to the Federal Tax Service. Also, such a choice replaces the following positions in the current year that require the payment of a certain amount of money:

• on the income of an entrepreneur as a person who does not have a legal form (individual);
• for property that is involved in business (there are a number of exceptions that need to be discussed with representatives of the tax office on an individual basis);
• for added value (there are also exceptions).

The simplified taxation system for individual entrepreneurs has several types of rates. An entrepreneur can choose the option:

• taxing your income at 6%;
• also make expenses the main focus, in this case it will be necessary to pay 15%, but subtract the amount of expenses incurred from income.

An important clarification: from the values ​​of 6 and 15%, you can additionally subtract the amount of insurance contributions to the state.

The choice should take into account the existing disadvantages:

• you cannot apply for the simplified tax system if your annual income exceeds 120 million;
• the system will have to be abandoned if the income is 120 million (per year);
• All financial payments must be made through the cash register.

Not all expenses can be taken into account and used to reduce the total amount contributed to the deductions account, so you need to familiarize yourself with the special list presented to the Federal Tax Service. The system does not apply to social or property cash– the amount cannot be reduced at their expense.

Changes envisaged in 2018

In 2018, changes appeared in the simplified tax system that entrepreneurs need to familiarize themselves with. The mandatory simplified individual entrepreneur tax 2018 (how much to pay and how to register is indicated on stands at the Federal Tax Service) has undergone the following changes (amounts are indicated in rubles):

• increase in limits - the system operates up to an income of 120 million per year (previously it was 100 million);
• when switching to the regime taking into account profits for 9 months, the maximum amount for the year is taken into account - 112 million;
• The minimum wage has not changed – it is 7,500 in the first half of the year and 7,800 in the second.

Also, the simplified tax system 2018 assumes that:

• penalties, fines and penalties previously assessed for debts in filing reports will not be imposed;
• This year, an innovation is being introduced - online cash registers. With their help, information about completed sales will be sent directly to the Federal Tax Service (local), which should make it easier for entrepreneurs to keep financial records and calculate the amount to pay taxes.

The BCC for contributions has undergone changes, as well as the codes for deductions for children; not only individual entrepreneurs, but also other persons can pay taxes.

Entrepreneur's transition to a simplified fee payment system

It must be remembered that the simplified taxation system 2018 is available to individual entrepreneurs if he complies with the following rules:

• the staff employs no more than 100 people (officially registered, within 12 months);
• income received from doing business for a period of 9 months (3 quarters) did not exceed 112 million rubles (confirmed by filing a declaration);
• type of company activity is permitted existing rules registration of the simplified tax system;
• a written application from the entrepreneur (the main person in the company) is submitted within the established time frame;
• The transition to easier payment and accounting will occur from the beginning of the new tax period.

In other cases, the transition will not be possible. You cannot choose the simplified tax system when the individual entrepreneur is on the unified agricultural tax system.

Types of activities for the simplified tax system: who is prohibited from using this taxation scheme

The simplified taxation system 2018 is not allowed for registration when an individual entrepreneur has chosen the following types of activities:

• private pension fund;
• banking activities;
• microfinance company;
• insurance;
• investments;
• pawnshops;
• rare natural minerals (mining, selling);
• goods with excise taxes (production);
• advocacy (private practice);
• notarial activities (private);
• organization of gambling.

You cannot apply for a simplified form if the business is a budgetary, government-owned institution or a company registered in another country. Persons who have signed a formal agreement on the division of goods or products also cannot take advantage of the benefits provided by the 2018 tax system.

When to switch to the simplified tax system: time and features of the process

The following questions should be clear to an entrepreneur: individual entrepreneur tax on a simplified basis 2018, how much to pay and when you can choose a similar system. In the first case, much depends on the presence or absence of subordinates and financial turnover. The transition is possible subject to the following rules:

• the beginning of a new tax period (for last year or you won’t be able to walk the block according to the rules);
• a corresponding application was submitted in writing during the period (calendar months) 10/1–12/31 of the current year (with the exception of opening an individual entrepreneur);

Returning to the simplified system is possible, but for this the businessman will have to wait 1 year (time is counted from the moment of leaving).

Tax for individual entrepreneurs on a simplified basis 2018, how much to pay - 6% and 15%

If you choose the simplified individual entrepreneur tax 2018, how much to pay depends on interest rate recorded in documents. There are 2 modes taken into account in the calculations:

• income component - profit (rate 6% with the possibility of reduction to 1% by decision of the regional authorities);
• The expenses incurred by the individual entrepreneur are deducted from income (15% rate) - in this case, only the expense components of the activity are taken into account. Local authorities can reduce the rate to 5%.

A future or existing entrepreneur can choose the most suitable option for determining the tax rate. If expenses reach 60%, and the company’s income is 40%, then the optimal solution would be to choose the “income and expenses” option.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2018?

80% of businessmen strive to apply for a simplified tax system of 6%, since the burden in the financial part will be less, the remaining funds can be redirected to development. The following point will need to be taken into account: whether or not the staff working for the individual entrepreneur has been formed.

Contributions for individual entrepreneurs 6%: no employees

Individual entrepreneur tax on a simplified basis 2018: how much to pay if there are no employees - the amount is formed from two contributions (personal) payment - rubles:

• PFRF (as of 2018) – 19356.48;
• MHIF – 3796, 85.

These payments are mandatory. Their value may differ, since it is tied to the minimum wage indicators.

An additional fee of 1% appears if income is 300,000 (the amount is calculated from the difference between this indicator and income). It turns out - 23155 and 33 kopecks, as well as 1% in case of excess in the income component.

Tax deductions can be made for the full amount of contributions, including 1%. Approximate calculation of future payment:

Contributions paid (for the quarter) were 100 thousand, this amount included 1%, since there was an excess in income. The tax in this case amounted to 300 thousand. The payment amount with deduction should be calculated as follows: 300 thousand – 100 thousand = 200 thousand.

It is important to note that only those fees that were paid during the billing period can be deducted.

Contributions for individual entrepreneurs at a 6% rate with employees

In the case where the full-fledged operation of the company requires the formation of a staff, the amount for payment will be higher - you need to pay not only personal contributions, but also for each of the employees.

Staff fees will be as follows:

• 30% of deductions (salaries, bonuses) – work must be carried out under a contract;
• 2.9% of the payment amount - work is carried out under a special document - a civil law act.

An entrepreneur with the status of an individual entrepreneur has the right to reduce the tax due to the contributions he paid on time, but not more than half (50%) of the amount paid.

What taxes does an individual entrepreneur have to pay if the rate is 15%

The simplified taxation system of 2018 assumes 15% (expenses are deducted from income). All contributions can be deducted from tax (no restrictions are provided). Attention! The write-off can be complete (100%), including the possibility of including amounts in the expense section. There are also the following features:

• expenses exceeded the income component of the activity - the loss incurred by the individual entrepreneur will be taken into account in the new reporting period(not exceeding 30%);
• The company is operating at a loss - the amount to be paid is 1% of the possible profit.

To calculate, you will need to subtract expenses from income, then multiply by 15%. In the next period, the difference in payments will be taken into account.

simplified tax system income minus expenses in 2018: what is included in expenses

To understand what is included in the concept of “expenses”, it is necessary to carefully study the list established by law. For an individual businessman, the following options (finances spent) are relevant:

• purchase of funds necessary for the operation of the company;
• purchase of exclusive rights;
• production process costs.

The concept of expenses also includes the acquisition of intangible assets or know-how (in the field of electronics). Financial costs that can be written off in the new tax period:

• to obtain patents for the activities of an individual or company;
• carrying out repair work;
• necessary and force majeure financial costs;
• pay wages;
• rental of premises or purchase;
• business or premises insurance.

In order not to miss the opportunity to reduce the financial burden, you need to carefully study the tax code, namely Article 346.

The timing of payment of financial obligations to keep the business in the legal field depends on the type chosen for settlements with the tax office. If the individual entrepreneur pays in advance, then all funds must be paid:

• until the 25th in April, July and October, respectively (by quarter);
• single tax – until the end of April;
• financial contributions (until the 1st) in April, July and October (by quarter) and until December 31 (to completely close the year and have no debts).

If there is staff - until the 15th of every month.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system in 2018

It is necessary to correctly calculate the amount of taxes and contributions in order to eliminate the possibility of penalties, penalties and other unpleasant phenomena for businessmen that complicate the development of the company. Calculations take into account the selected rate of 6 or 15%.

Tax calculation: individual entrepreneur 6% with employees

Provided that there are 5 employees on staff, and the basis for calculations is the income part: 90 thousand (quarter), contributions (for everyone and the individual entrepreneur itself) - 30 thousand. For 6 months, income amounted to 550 thousand, contributions - 30,000 and a mandatory 1% on excess income. It turns out: 550000 -300000X1% = 2 thousand 500 rubles.

Required payments under the simplified system: 90000X6% = 5400 rubles. Subtracting the contributions (30 thousand rubles), we get a negative amount of -24600, taking into account the restrictions of 50%, 5400 rubles should be divided by 2, it turns out 2700 rubles. Duty for 6 months: 550 thousand X 6%, it turns out 33,000. Subtracting fees 33,000 - (30,000 rubles X 2 + 5,000 rubles) you will also get a negative amount of - 32,000 rubles. Accordingly, 33,000 rubles need to be divided in half, resulting in 16,500.

Tax calculation: individual entrepreneur 6% without employees

With an income of 560 thousand rubles per quarter and contributions in the amount of 23,154 rubles, the calculations will be as follows: (560,000 - 300,000) X 1% = 2,600 rubles.

Advance payment = 560,000 X 6% = 33,000. Insurance costs and 1% on excess profits are deducted: 33,000 – 23,154 – 2,600, the final value is 7,246 rubles.

How to calculate individual entrepreneur tax 15%

In the case when an entrepreneur received 200,000 rubles (RF) in profit, and his expenses amounted to 198,000 rubles, then the tax will be equal to 2000 rubles.

Accounting and reporting

Tax reporting must take time into account. If there is a staff of employees, then documents are submitted before April 20 (annual), for 2 personal income taxes - quarterly, before the 30th of the next month. Employees must be taken into account - their number is indicated in documents submitted before January 20 (once a year). A simplified taxation system for LLCs with large turnover is not provided.

Thus, reducing the tax burden in the financial part is a very real and legal action.

Before registering as an individual entrepreneur, it is very important to correctly determine the tax regime. Today in the Russian Federation there are five taxation systems, each of which has its own characteristics.

We discussed the features of each taxation system in relevant publications. And in our material today, we propose to figure out how much taxes an individual entrepreneur pays in 2018 under each of these taxation regimes.

Before considering the question of what taxes an individual entrepreneur needs to pay, we list the tax regimes that are relevant for individual entrepreneurs:

1. Simplified taxation system (STS).
2. General taxation system (GTS).
3. Patent taxation system (PTS).
4. Single tax on imputed income (UTII).
5. Unified Agricultural Tax (USAT).

It should be noted that on different modes Taxation tax burden, accounting and tax accounting are different.

USN and tax payment procedure

A simplified tax system is tax regime, which is applied voluntarily and is characterized by simple accounting and a minimal level of tax burden.

The simplified tax system has two types of taxation objects, one of which is chosen by the individual entrepreneur:

• “Income” (tax rate - from 0% to 6% depending on the region and type of activity);
• “Income minus expenses” (tax rate - from 5% to 15% depending on the region and type of activity).

The simplified tax system for individual entrepreneurs replaces three others with a single tax, namely:

• personal income tax;
• property tax (regarding property used by an entrepreneur).

Individual entrepreneurs who use the simplified system make quarterly advance payments tax simplified tax system. Individual entrepreneurs must pay tax based on the results of the reporting period no later than April 30 (for example, for 2017 the tax must be paid no later than April 30, 2018).

In addition to the tax, individual entrepreneurs using the simplified tax system pay fixed contributions to extra-budgetary funds at the following rates - to the Pension Fund (22%), to the Federal Compulsory Medical Insurance Fund (5.1%) and to the Social Insurance Fund (2.9%).

An entrepreneur pays contributions only “for himself” if he works without employees. If an individual entrepreneur has employees, then he needs to pay contributions both “for himself” and for the employees. The payment deadline is December 31st.

A tax return under the simplified tax system is submitted once a year by April 30 of the year following the reporting year.

It should be borne in mind that the use of the simplified tax system does not exempt you from paying absolutely all taxes. In particular, an individual entrepreneur using the simplified tax system is not exempt from paying transport and land taxes (in accordance with Article 346.11, paragraph 2 of the Tax Code of the Russian Federation).

OSN and tax payment procedure

The general taxation system is a tax regime that can come into effect regardless of the wishes of the individual entrepreneur. Thus, if, during the process of registering as an individual entrepreneur, a person did not submit an application to the tax service to switch to another taxation system (for example, the simplified taxation system), then the individual entrepreneur will automatically be a payer of the OSN.

As a rule, OSN is used by large organizations, as well as entrepreneurs with significant cash turnover. OSN is a tax regime with a fairly high administrative and tax burden.

Thus, the following taxes must be paid on OSN:

• corporate income tax (rate - 20%);
• corporate property tax (rate - up to 2.2%);
• VAT (rate - 0%, 10% or 18%).

IN Russian budget Individual entrepreneur on OSN pays:

• VAT for the sale of goods, works or services (at a rate of 0%, 10% or 18%);
• Personal income tax (at a rate of 13% for residents, 30% for non-residents of the Russian Federation);
• insurance payments to funds (in the Pension Fund - 22%, in the Federal Compulsory Medical Insurance Fund - 5.1% and in the Social Insurance Fund - 2.9%).

Additional taxes from individual entrepreneurs to OSN

Depending on the type of activity, the following taxes may be levied on the entrepreneur:

• customs duties;
• excise taxes;
• water tax;
• land tax;
• mineral extraction tax (MET);
• tax for the use of biological resources.

Advance payments under OSN are paid quarterly or monthly. VAT is not paid.

Tax periods for OSN are as follows:

• for corporate income tax - calendar year;
• for corporate property tax - calendar year;
• for VAT - quarter.

The tax return for OSN is submitted once a year. Fixed payments to the Pension Fund, FFOMS and Social Insurance Fund must be paid before December 31.

PSN and tax payment procedure

The patent tax system is widely used by individual entrepreneurs. Each region establishes a list of types of activities that fall under the scope of the PSN (63 types of business activities). Let's find out how much taxes an individual entrepreneur pays in 2018 on PSN.

An individual entrepreneur acquires a patent for a certain period (from 1 to 12 months). In this case, no tax is paid on the income received.

The use of PSN exempts individual entrepreneurs from paying the following taxes:

• property tax;
• personal income tax;
• VAT (except for import transactions or in the performance of duties tax agent).

PSN for individual entrepreneurs is quite simple and convenient. It is also necessary to pay fixed contributions to the funds.

UTII and tax payment

The single tax on imputed income has been voluntary since 2013. UTII is applied to certain types of activities of an individual entrepreneur and involves a tax on income, which is charged to the entrepreneur by officials. Let's figure out how much taxes an individual entrepreneur pays in 2018 on UTII.

UTII is calculated using a special formula:

UTII = Basic profitability X Physical indicator X K1 X K2×15%.

Basic profitability depends on the type of activity of the individual entrepreneur. This indicator is set by authorities.

A physical indicator in UTII can be:

• area of ​​retail premises;
• number of seats in the transport used for transportation;
• number of employees;
• room area.

K1 is a deflator coefficient set for the year by federal authorities. In 2018 K1=1.868.

K2 is an adjustment factor that depends on the type of activity and is set by local authorities.

Thus, the amount of individual entrepreneur tax on UTII depends on the indicators established by the state.

Advance payments for UTII are not provided for by law. The tax period is a quarter.

The UTII declaration is submitted every quarter.

In addition, individual entrepreneurs must pay contributions to the funds.

Unified agricultural tax and payment of taxes

The single agricultural tax is applied by individual entrepreneurs and organizations that are producers of agricultural goods.

This tax regime exempts individual entrepreneurs from paying certain taxes:

• property tax;
• income tax.

The object of taxation of the Unified Agricultural Tax is income reduced by expenses. Maximum bet tax - 6%. Regional authorities have the right to independently lower the tax rate for the unified agricultural tax.

The formula for calculating tax is:

Unified agricultural tax = income minus expenses x 6%.

The tax period is a calendar year. Advance payments for the Unified Agricultural Tax tax are paid for half a year (until July 25, 2018). The remaining tax must be paid by March 31, 2018.

Individual entrepreneurs need to pay fixed contributions to the funds.

Individual entrepreneur income exceeding 300,000 rubles

In accordance with the norms of current legislation, individual entrepreneurs whose income for the year exceeded 300,000 rubles are required no later than April 30, 2018 (for 2017) to make a payment equal to 1% of the excess amount.

In this case, the deposited amount cannot be more than eight times the minimum wage.

Please note that the total amount of income received by the entrepreneur, which is used to calculate additional payments, depends on the individual entrepreneur’s taxation system.

If an entrepreneur combines several tax regimes, then income from all types of individual entrepreneur activities is taken into account.

Before starting your own business, you always need to develop a business plan for your future enterprise. And in these calculations, special attention must be paid 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 taxes and contributions to extra-budgetary 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. Let us note that today an individual entrepreneur in most cases independently chooses a convenient type of taxation. Therefore, what taxes an individual entrepreneur pays is most often decided by himself.

Thus, the majority of individual entrepreneurs use special tax regimes, which provide for a simplified procedure for maintaining accounting documentation, a smaller volume of tax reporting, as well as a 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 by individual entrepreneurs infrequently, but still occurs 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 provides for 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 fact is that for a 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 tax system should I 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 the 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, consider commercial proposals 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 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 position, 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 makes payments 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. As for the transport tax, its payment is carried out in the manner in force for ordinary citizens, while the use of transport for commercial purposes does not have any impact.

Income tax

It's important to remember that income tax Individual entrepreneurs using special tax regimes are not charged. 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 they use the general taxation system. Since 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 is responsible for paying certain types of taxes, which depend on the specifics of doing business, for example, for the use water resources, for mining, etc. He is also obliged to pay excise duties 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 timely make all necessary payments to the budget and submit established reporting forms. And then the entrepreneur should not have any problems paying taxes.

• Economics, Business

Together with proud title“entrepreneur”, you have new responsibilities in terms of paying taxes, filing reports and complying with other legal requirements. How not to get confused in the legislation and not make mistakes? This instruction, I hope, will help a “young” entrepreneur not to get confused and self-organize at the initial stage. Consider a situation where:

1. An individual entrepreneur works independently without the involvement of employees;
2. Payment for the individual entrepreneur's services is transferred to the individual entrepreneur's account (the individual entrepreneur does not accept cash and does not need to use cash register systems);
3. The turnover of an individual entrepreneur is far from the limit, exceeding which deprives the individual entrepreneur of the right to apply the simplified tax system.

If, at the end of the reporting (tax) period, a “simplified” person exceeds the income limit of 150 million rubles, he will lose the right to apply the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation).

1. What taxes does the individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). In this case, the individual entrepreneur is exempt from personal income tax payment in terms of income from business activities, VAT and property tax (with the exception of real estate, which are subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory health insurance in a fixed amount 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

2. How to determine the amount of income that is included in the tax base

For purposes of calculating “simplified” tax, income is considered received on the date on which you actually received the money (for example, into a bank account). This method of recognizing income is called cash. This means that the amount of the prepayment received by the individual entrepreneur is included in the amount of taxable income. If the contract is terminated and the advance received must be returned, the amount of the refund is reflected in the Income and Expense Book with a “-” sign in the period in which the refund was made.

However, according to the Ministry of Finance of the Russian Federation, if the advance payment (prepayment under the contract) is returned to the buyer (customer) in a tax period in which the “simplified person” had no income, then the tax base by the amount of the advance cannot be reduced (Letters of the Ministry of Finance of Russia dated July 30, 2012 N 03-11-11/224, dated 07/06/2012 N 03-11-11/204). Those. at the end of the year the amount of income cannot be< 0 в результате отражения операций по возврату авансов.

Good news! Not all deposits of funds are subject to reflection in the income book and inclusion in tax calculations. In particular, the following transfers are not included in taxable income:

1. Funds received under credit or loan agreements, as well as funds received to repay such borrowings;
2. Income taxed at other tax rates (dividends, bond coupons, etc.);
3. Income taxed under other tax systems (personal income tax, UTII, patent, etc.);
4. Receipts that are not inherently income: funds received upon return of defective goods, funds mistakenly transferred by the counterparty or mistakenly credited by the bank to the taxpayer’s current account, etc.

An example of reflecting income in a book:

			Income taken into account	Costs taken into account when calculating the tax base
	20.03.2018 № 3	Prepayment under agreement dated March 20, 2018 No. 1
	25.03.2018 № 4	Prepayment under agreement dated March 25, 2018 No. 2
	26.03.2018 № 5	Prepayment under agreement dated March 26, 2018 No. 3
Total for the first quarter
	Date and number of the primary document		Income taken into account when calculating the tax base	Costs taken into account when calculating the tax base
	09.04.2018 № 10	Prepayment under agreement dated 04/09/2018 No. 4
	22.04.2018 № 6	Refund of prepayment due to termination of contract dated March 20, 2018 No. 1
Total for the second quarter
Total for the half year

3. When to pay tax

The tax at the end of the year must be paid by the entrepreneur to the budget no later than April 30 of the following year (a different deadline is established for organizations).

During the year, the individual entrepreneur must pay advance payments - no later than the 25th day of the month following the reporting period.

If the last day of the deadline for paying the tax (advance payment) falls on a weekend and (or) a non-working holiday, the tax (advance payment) must be transferred no later than on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

4. How to calculate the payment amount

Advance payments are calculated on the basis of income received for the corresponding reporting period on an accrual basis.

Advance payment = tax base for the reporting period on an accrual basis * 6%.

Payment amount at the end of the reporting period = Advance payment at the end of the reporting period - insurance premiums paid for the reporting period - advance payments paid earlier in the current year.

The tax amount at the end of the year is calculated as follows:

Tax to be paid additionally (refunded) = Tax base for the year * 6% - paid insurance premiums for the tax period - advance payments paid earlier in the current year.

Example

Individual entrepreneurs apply the simplified tax system with the object of taxation “income” with a general tax rate for this object of 6%. Has no hired workers. Over the past year (tax period), the individual entrepreneur received income in the amount of 720,000 rubles.

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period (cumulative total), rub.
January		I quarter
February
March
April		Half year
June
July		9 months
August
September
October
November
December

In the specified tax period, the individual entrepreneur paid insurance premiums for himself in the amount of:

— 4,000 rub. — in the first quarter;

— 12,000 rub. - within six months;

— 20,000 rub. — within 9 months;

— 28,000 rub. - within a year.

Note: the amounts of insurance premiums in the example are indicated in abstract terms!

Solution

Based on the results of the 1st quarter, the advance payment will be:

72,000 rub. x 6% = 4,320 rub.

This amount is reduced by insurance premiums paid in the first quarter.

4,320 - 4,000= 320 rub.

The amount due for tax payment according to the simplified tax system based on the results of the 1st quarter by the deadline of 25.04. will be 320 rubles.

2. Based on the results of the six months, the advance payment will be:

288,000 *6% = 17,280 rub.

This amount is reduced by insurance premiums paid during the six months:

17,280 - 12,000 = 5,280 rubles.

Payment due July 25. will be 5,280-320=4960 rubles.

3. Based on the results of 9 months, the advance payment will be:

504,000×6% = 30,240 rub.

This amount is reduced by insurance premiums paid within 9 months:

30,240 - 20,000 = 10,240 rubles.

Payment for 9 months due 10/25. will be 10,240 - 320 - 4960 = 4,960 rubles.

4. Tax calculation at the end of the year:

720,000 rub. x 6% = 43,200 rub.

This amount is reduced by insurance premiums paid during the year:

43,200 - 28,000 = 15,200 rubles.

This result is reduced by advance payments paid at the end of the first quarter, half year and 9 months:

15,200 - 320 - 4960 - 4960 = 4960 rubles.

Thus, at the end of the year (due April 30 of the next year), the tax payable will be 4,960 rubles.

If in the first quarter of 2019 an individual entrepreneur pays additionally to the budget the amount of insurance premiums for 2018, which is calculated as 1% of the amount of income exceeding 300,000 rubles, then such payment of contributions will reduce the amount of the simplified tax system for the 1st quarter of 2019.

5. Nuances of calculation and recognition of “deductions” in the form of insurance premiums paid for oneself

1) Individual entrepreneurs who do not make payments individuals who have paid insurance premiums, calculated as 1% of the amount of income exceeding 300 thousand rubles at the end of the billing period (calendar year), have the right to take into account the specified amounts of paid insurance premiums when calculating tax in the tax period (quarter) in which they were paid . Letter of the Federal Tax Service of Russia dated October 31, 2014 N GD-4-3/22601@.

If the amount of insurance premiums is greater than the amount of tax (advance tax payments) paid in connection with application of the simplified tax system, then the tax (advance tax payment) is not paid in this case. The transfer to the next tax period of part of the amount of the fixed payment not taken into account when calculating (reducing) the amount of tax paid in connection with the application of the simplified tax system due to the insufficiency of the amount of calculated tax is not provided. This means that if, for example, the payment under the simplified tax system was 10,000 rubles, and insurance premiums were paid for 13,000 rubles, then you do not need to pay the simplified tax system, but the difference is 3,000 rubles. is not compensated in any way.

2) According to paragraphs. 1 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payment) under the simplified tax system for the tax (reporting) period can be reduced by the amount of insurance premiums that have been paid within the calculated amounts. But we're talking about not about calculation in a given period. Those. contributions can be calculated for previous periods, but paid in the current one. Based on this, for the amounts of insurance premiums paid in the tax (reporting) period that exceed the calculated ones, the “simplifier” with the object “income” does not have the right to reduce the amount of tax (advance payment) for the corresponding period.

The overpaid amount of insurance premiums can be taken into account as a tax reduction in the tax (reporting) period in which the tax authority decided to offset the overpayment of insurance premiums against future payments (Letter of the Ministry of Finance of the Russian Federation dated 02/20/2015 N 03-11-11/ 8413).

6. What reports should an individual entrepreneur submit and where?

1) The individual entrepreneur submits a declaration to tax authority at the place of your registration. The declaration form was approved by Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/99@.

For failure to submit a return on time, the tax authority has the right to:

- impose a fine in the amount of 5% of the amount of tax not paid within the period established by the legislation on taxes and fees, subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amounts and not less than 1,000 rubles;

— suspend operations on the taxpayer’s account.

In order to confirm the amounts indicated in the declarations, the individual entrepreneur keeps records of income in the book of income and expenses. The tax authority may request this book upon request during a desk and tax audit.

2) Payers who do not make payments to individuals are exempt from the obligation to submit calculations for insurance premiums.

3) Individual entrepreneurs are required to submit statistical reports to statistical authorities. All forms of statistical reporting can be found on the official website of Rosstat www.gks.ru in the section “Forms of federal statistical observation”; It contains, among other things, the “Album of federal statistical observation forms, the collection and processing of data for which is carried out in the system of the Federal State Statistics Service, for 2017.” The List of federal statistical observation forms for 2017 is published in the same section.

In addition, in order to promptly inform business entities about their submission of statistical reporting forms, an information retrieval system has been posted on the Rosstat Internet portal at statreg.gks.ru. You can get into it from home page website through the section "Information for respondents"/"List of respondents in respect of whom federal statistical observations are carried out." After specifying the OKPO code, or INN, or OGRN and entering the security code, a list of forms to be submitted by the organization will be compiled.

If the organization is not on the list published on statreg.gks.ru, penalties under Art. 13.19 of the Code of Administrative Offenses of the Russian Federation do not apply, except in cases where the respondent was informed (including in writing) about the conduct of federal statistical observation in relation to him according to specific forms of federal statistical observation, mandatory for submission.

Screenshots can be evidence of the absence of a respondent from the list, provided that they contain certain data: the date and time of receipt of information from the Internet site, data about the person who displayed it on the screen and subsequently printed it, data about the software and computer equipment used, name of the site, belonging to the applicant. In this situation, screenshots can serve as supporting documents.

4) According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year of the organization (individual entrepreneurs who hired employees during the specified period) is submitted no later than January 20 of the current year. Thus, until the individual entrepreneur has attracted hired workers to work, there is no need to submit a report on the average headcount.

How much does an individual entrepreneur pay in taxes per year? The answer to this question depends on the taxation system used by the entrepreneur, the presence or absence of employees, as well as the region in which he works. According to the norms of the Tax Code of the Russian Federation, individual taxes are regulated by the laws of local governments in each subject separately.

In addition to taxes, an individual entrepreneur is required to pay insurance premiums for himself in accordance with Art. 430 Tax Code of the Russian Federation. Contributions are paid by the entrepreneur regardless of the chosen taxation system, the presence or absence of hired employees. Even if an entrepreneur temporarily suspends his activities, fixed insurance premiums will have to be paid in full in proportion to the calendar days of the year during which the individual entrepreneur was registered and information about him was in the Unified State Register of Individual Entrepreneurs.

Insurance premiums for individual entrepreneurs for themselves

So, if you open an individual entrepreneur, how much should you pay in fees (taxes)? The amount of insurance premiums depends on the annual income of the entrepreneur.

If the annual revenue does not exceed 300,000 rubles, the entrepreneur is obliged to pay to the budget.

If the annual income is more than 300,000 rubles, then as follows:

For compulsory health insurance (CHI) - a fixed payment for compulsory medical insurance;

For compulsory pension insurance (MPI) - a fixed payment for compulsory pension insurance plus an estimated amount, which is equal to one percent of income over 300,000 rubles, but not more than eight times the size of the fixed payment for compulsory pension insurance.

Taxes for employees of individual entrepreneurs

If an individual entrepreneur attracts hired employees, then from the remuneration of employees it is necessary to calculate and pay insurance contributions for compulsory pension, medical and social insurance in accordance with Chapter. 34 Tax Code of the Russian Federation.

From 2019, only entrepreneurs on the simplified tax system who operate in the social field will be able to use reduced rates for insurance premiums. scientific research, working in the field of education, culture and art, healthcare, and also engaged in charitable activities (letter of the Ministry of Finance of Russia dated 01.08.2018 No. 03-15-06/54260).

Also, insurance premiums for injuries must be calculated and paid from employees’ wages in accordance with the Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ.

In addition to insurance premiums, employees’ income will need to be withheld and transferred to the personal income tax budget in accordance with the standards established by Chapter. 23 Tax Code of the Russian Federation.

How much taxes does an individual entrepreneur pay on the main tax system (OSN)

Entrepreneurs working on OSN must calculate and pay:

Ch. 28 Tax Code of the Russian Federation),

Ch. 33 of the Tax Code of the Russian Federation). In 2019, this is only Moscow,

Individual entrepreneur tax on UTII 2019: how much to pay

Entrepreneurs who have switched to paying a single tax on imputed income must calculate and pay:

Transport tax - if there is an object of taxation (Chapter 28 of the Tax Code of the Russian Federation),

Other taxes if there is an object of taxation for them in accordance with the norms of the Tax Code of the Russian Federation (water tax, mineral extraction tax, etc.).

The use of this special regime exempts individual entrepreneurs from paying personal income tax, property tax and VAT (clause 4 of article 346.26 of the Tax Code of the Russian Federation).

How much taxes does an individual entrepreneur pay under the simplified tax system (USN)

So, if an individual entrepreneur is simplified in 2019, how much taxes will he have to pay? Entrepreneurs using the simplified tax system must calculate and pay:

Single tax or minimum tax (Chapter 26.2 of the Tax Code of the Russian Federation),

Transport tax - if there is an object of taxation (Chapter 28 of the Tax Code of the Russian Federation),

Trade fee - for a certain type of activity in the region in which a trade fee is established in relation to this activity (Chapter 33 of the Tax Code of the Russian Federation),

Other taxes if there is an object of taxation for them in accordance with the norms of the Tax Code of the Russian Federation (water tax, mineral extraction tax, etc.).

The use of this regime exempts individual entrepreneurs from paying personal income tax and VAT (clause 3 of article 346.11 of the Tax Code of the Russian Federation).

How much taxes does an individual entrepreneur pay on a patent?

An entrepreneur can switch to the patent taxation system (PTS) while in any regime - OSN, UTII, STS (clause 1 of Article 346.43 of the Tax Code of the Russian Federation). Or he can switch only to a patent, without combining it with other taxation regimes.

When conducting business on a patent, the individual entrepreneur pays the fixed cost of the patent for the year, regardless of the amount of annual income and expenses (Chapter 26.5 of the Tax Code of the Russian Federation).

If, when applying the PSN, the entrepreneur also remains in a different taxation regime, then when conducting activities not under a patent, he is obliged, in addition to the cost of the patent, to pay taxes to the budget in accordance with the basic taxation system he applies.

How much taxes does an individual entrepreneur pay per year with a single agricultural tax?

Entrepreneurs who are agricultural producers can switch to paying a single agricultural tax (clause 2 of Article 346.1 of the Tax Code of the Russian Federation).

The use of this special regime exempts individual entrepreneurs from paying personal income tax and VAT (clause 3 of article 346.1 of the Tax Code of the Russian Federation).

In addition to the single agricultural tax, determined in accordance with Ch. 26.1 of the Tax Code of the Russian Federation, individual entrepreneurs pay transport tax if there is an object of taxation (Chapter 28 of the Tax Code of the Russian Federation), as well as other taxes if there is an object of taxation for them in accordance with the norms of the Tax Code of the Russian Federation (water tax, mineral extraction tax, etc.).

How much taxes does an individual entrepreneur pay per year when registering as self-employed (SPE)

Since 2019, an individual entrepreneur has the opportunity to move into the category of self-employed, but only if certain criteria are met - the region of business, the amount of annual income, the type of activity, and the absence of employees.

You will only be required to pay tax on professional income for the year. Self-employed people do not have to pay insurance premiums for themselves.