Taxes of an individual entrepreneur. What taxes pay an individual entrepreneur? What is IP

After registering IP in the tax inspection, you receive not only the right to keep a business, i.e. To engage in entrepreneurial activities, but also the duties, the first of which - to take reporting and pay for themselves insurance premiums. In addition to these key responsibilities of each Ineshik, there are still a number of nuances that it is worth knowing not to run into fines in the first month of their official activities. Especially for this article, we selected seven important issues that it is necessary to solve IT-freeplane immediately after the State Registration.

And for those who have opened up LLC, we have prepared: 10 things that need to be done after registration of LLC

1. Select the correct taxation system

If, with its registration as an IP, you did not give notifications about the transition to a simplified tax system, then you need to determine the taxation system during the X time.

The tax system is the procedure for calculating and paying tax. Each system has its own bid and tax base, but most importantly, the tax amounts to pay are significantly different. One of these indicative examples is in the article "How much does a programmer earns in Moscow according to the FTS".

Total taxation systems are five, but one of them (ECHN) is intended only for agricultural producers. You can choose between the main (based) and special systems (USN, ENVD, PSN). In principle, the calculation of the tax burden is an accounting topic, so if you have a familiar competent specialist, it makes sense to contact him.

• it is necessary to pay 13% of the difference between income and expenses plus VAT;
• with USN revenues, the tax will be 6% of income (in some regions the rate can reach 1%);
• with USN revenues minus expenses - from 5% to 15% of the difference between income and expenses (in some regions the rate can reach 1%);
• the cost of a patent issues the FNS calculator;
• eNVD calculation is slightly complicated, but really cope with independently.

If you do not want to delve into the calculations, but not to get to the accountant, we recommend that you submit an application for USN revenues, because This is the most common tax system. Plus, this is the simplest system in terms of reporting with a fairly low tax burden. It can also be combined with any other systems, except for it.

Why is it important: Special (they are also preferential) Tax regimes allow us to reduce payments to a budget to a minimum. This right is enshrined Article 21 of the Tax Code of the Russian Federation. But if you independently do not apply for the transition to the USN, ENVD, PSN, then no one will persuade you. By default, you will have to work on a common system (based on). It is undesirable about the deadlines for the reporting of its system, the tax authorities are very quickly blocked by the payroll.

Another reason to take tax reports on time is the risk of getting from the FIU payment in the amount of 154,852 rubles. The logic is such - since you have not been reported about your income in the IFNS, then their size is simply immodest. So contributions are considered to the maximum (8mrt * 26% * 12). This is not a fine, money will go to your pension account and will be taken into account when calculating pensions (if by that time everything will not change again), but still a surprise is not the most pleasant.

2. Use tax holidays

If you are registered as an IP for the first time after the adoption of the Regional Law on Tax Vacation, you can apply for a zero tax rate at the UPN and PSN modes. You can pay a maximum of two years. Specific activities for which tax holidays are established, determines the regional law.

In Moscow, the Tax Vacation developers in Moscow does not rely, but if your activity is related to research and development, then in most regions, including Moscow, you can get a zero tax rate.

With tax holidays in detail, as well as with the basis of most regional laws, you can get acquainted.

Why is it important: If there is an opportunity to be some time in the tax harbor, why not take advantage of this? In addition, the PSN in principle is not possible to reduce the cost of a patent for the amount of contributions. And within the framework of the tax holidays, Patent IP will not cost you anything.

3. Know and pay for yourself insurance premiums

Insurance premiums are payments that each entrepreneur must pay for himself to the Pension Fund (FIU) and the Compulsory Medical Insurance Fund (FOMS). Since the new year, the federal tax service will be collected from the new year, because According to the authorities themselves, the funds themselves collect payments in their favor.

The minimum amount of contributions changes every year. In 2016, it is about 23 thousand rubles plus 1% from income over 300 thousand. If you have been registered as an IP for less than a year, then the amount is recalculated accordingly. Contributions for themselves should pay all the time while you are standing in taking into account as an entrepreneur. Exchange and argumentation of the form:

• real activity does not lead;
• what business there is one losses;
• for me, contributions pay the employer for the employment record;
• i actually pensions already, etc.

in consideration, funds are not accepted.

Do not pay for yourself in contributions, if IP called to the army or he cares for the child to one and a half years, a disabled child, a disabled person of the 1st group, elderly over 80 years old. But even in these cases, the accrual of contributions does not automatically stop, you must first submit documents that you do not engage in real business.

So open the IP is just like that, with the calculation that once can be useful, it is not worth it. If you still registered as an IP, and now you are in a simple, then you will be cheaper from the records (state duty is only 160 rubles), and if necessary, register again. The number of approaches to the registrar stand is not limited.

Why is it important: Contributions with you will still contribute, even if IP closes. Plus accrued a fine of 20% to 40% of unpaid amount and penalties. In addition, without paying contributions on time, you deprive yourself of the opportunity to immediately reduce the accrued tax on this amount.

An example of a decrease in payments for USN for insurance premiums

IP without workers in USN mode revenues for 2016 earned 1 million rubles. He had no costs (but even if they were, then no costs are not taken into account at the USN).

The amount of tax is 1,000,000 * 6% \u003d 60 000 rubles. The insurance premiums of the MP for themselves amounted to 30,153.33 rubles, due to the calculation:

• contributions to PFR - (6 204 * 12 * 26%) + ((1 000 000 - 300 000) * 1%) \u003d (19 356,48 + 7,000) \u003d 26 356.48 rubles.
• contributions to the FOMS - 3,796.85 rubles from the calculation (6 204 * 12 * 5.1%) at any level of income.

The entrepreneur took advantage of the right to reduce advance payments for a single tax on the USN due to the insurance premiums paid, so they paid them quarterly (*).

We calculate the total amount that went to the budget in the form of tax: 60,000 - 30,513.33 rubles (the sum of the insurance premiums paid to which the tax can be reduced) \u003d 29,846.67 rubles. As a result, all its tax burden, including insurance premiums, is equal to 60,000 rubles. Net income from the business of an individual entrepreneur is 1,000,000 - 60,000 \u003d 940,000 rubles.

(*) If you pay contributions to a single amount at the end of the year, you will first have to pay the full amount of the tax of 60,000 rubles, and then submit an application to the IFX on the return or test of the inclined tax. Therefore, it is better to pay contributions to parts each quarter, and immediately reduce quarterly advance payments on USN. According to the result, the same will be released, but in the first case there is more trouble.

4. Submit notice of starting activities

Few people know, but before start providing services for the repair of computers and communication equipment (OKVED codes 95.11 and 95.12), IP must be submitted to the local branch of Rospotrebnadzor notification of the beginning of the implementation of entrepreneurial activities.

This is done in order to include you in the Rospotrebnadzor check plan, although the first three years after the registration of the IP promise not to check. But if the client complains that the client, the dissatisfaction with the quality of the services, then the check will be unscheduled. By the way, from January 1, 2017, Rospotrebnadzor will come with a check, only if the client provides evidence that he has already tried to call you to answer. Apparently, the department has already tired to check the reality of all consumer complaints.

Why is it important: If not to submit a notification, you can get a fine of 3 to 5 thousand rubles. In itself, the specification of OKVED codes 95.11 and 95.12 When registering, IP does not oblige you to report anything. You need to file a notice only if you really plan to start repairing computers and communication equipment.

5. Open the calculated account

It is possible to work without a calculated account if your customers are individuals who pay in cash, and you conclude contracts with other IP and LLC for the amount of no more than 100 thousand rubles. This is a limit that installed the Central Bank for cash settlements between commercial entities.

It is quite easy to exceed it, because it is not a one-time payment, but the amount of calculations during the entire term of the contract. For example, you have entered into a lease agreement for a year, rent - 15 thousand rubles per month. The total amount of calculations under the contract will be 180 thousand rubles, which means that the rental payment is allowed only without non-cash.

Cashless payments are in principle convenient, not only because they increase the number of payment methods, but also allow the consumer to pay a credit card with you when he does not have other free money. Calculations by electronic money can be legalized by creating a corporate wallet of IP.

Why is it important: For violation of the cash flow limit on IP impose a fine under Article 15.1 of the Administrative Code of the Russian Federation (from 4 to 5 thousand rubles). And about why you should not accept payments to your personal map, we told in Article 5 of the reasons not to use your personal account in Freilance.

6. To register as an insurer

If you are using hired work, then you need to register in a timely manner as an insurer. Moreover, the type of contract with an employee - labor or civil-legal - does not matter. Even if you conclude a one-time short-term contract for performing some services or works with a conventional saline, then become an insured. That is, except for the payment of remuneration to the Contractor, is obliged at their own expense to pay insurance premiums for him, keep and transfer to the NDFL budget and to pass outcilla.

The obligations of the policyholder for the delivery of all sorts of reports on employees or performers are very depressing - it is really a lot, and it is difficult. And since 2017, the main fees for the administration of contributions were transferred to the FTS, lefting for some reports for the FIU and FSS.

Why is it important: Terms of registration as a policyholder of individuals in the FIU and FSS - 30 days from the date of the conclusion of the first labor or civil law contract. If the time to break or do not register at all, the Pension Fund will finish the amount of from 5 to 10 thousand, and social resources from 5 to 20 thousand rubles. Since 2017, the registration procedure in the FSS remains the same, and instead of the FIU, the statement of the IP-insured must be submitted to any tax authority.

7. Get a license if your activity refers to licensed

License is a permit for the right to engage in a certain type of activity. In the IT-Sphere, the Law of 04.05.2011 No. 99-FZ refers to the licensed following areas:

• Development, production, dissemination of encryption, information systems and telecommunication systems, performance, maintenance, maintenance in this area, with the exception of the own needs of the organization or IP;
• Development, production, implementation and acquisition in order to sell special technical means intended for the inadvertent receipt of information;
• Activities to identify electronic devices intended for the unlawful receipt of information, with the exception of the organization's own needs or IP;
• Development and production of protective equipment, technical protection activities of confidential information.

Licenses issues FSB, licensing advice can be obtained.

Why is it important: For activities without a license or in violation of its conditions, an administrative penalty under Article 14.1 of the Administrative Code of the Russian Federation may be charged (for SP, the amount of 3 to 5 thousand rubles) is allowed to confiscate made products, produced products and raw materials. If, as a result of such activities, large damage is caused or income received in large amounts, and criminal liability is also possible.

Criminal Code, article 171. illegal entrepreneurship

1. Entrepreneurial activities without registration or without a license In cases where such a license is obligatory if this act caused major damage to citizens, organizations or the state or is associated with the extraction of income in a large scale, shall be punished with a fine in the amount of up to three hundred thousand rubles or in the amount of wages or other income of the convicted person for the period up to two years or mandatory work for up to four hundred eighty hours or arrest for up to six months.

2. The same act:

a) committed by an organized group;

b) conjugate with extracting income in particularly large size, -

punished fine in size from one hundred thousand to five hundred thousand rubles or in the amount of salary or other income convicted for the period from one year to three yearsOr forced work for up to five years old, or imprisonment for up to five years with a fine of up to eighty thousand rubles or in the amount of wages or other income of the convict for the period up to six months either without one.

Finally, a brief overview of what you can not do with IP:

1. IP can not be sold completely as a business. An entrepreneur can sell property, remnants of goods, raw materials, materials and so on. Buyer, if he intends to continue to conduct business, must be registered as IP or LLC. Documents where the name of the owner's entrepreneur (licenses, permits, coordination, contracts, etc.) will have to re-refline the new owner, and this is not always simple.
2. IP cannot be renamed. Changes in the name IP are allowed only if the passport details of the individual himself changed. For example, when changing the name in marriage. And just so called by another name or invent a sonorous pseudonym / the name cannot be. You can register a trademark or a service sign that is used in advertising, but in official documents IP will still appear under the full name of the individual.
3. You can not simultaneously register two or more PI. Registration of an entrepreneur is carried out on his Inn Physly, who does not change in life, regardless of the change of name. If you are a valid entrepreneur, the tax authorities will immediately see, so in the opening of the new IP will refuse. Want to have several unrelated businesses - register companies, only need to be parted at 10, after that the founder is recognized as massive.
4. IP can not be transferred or lease. It is equivalent to lease of a passport or employment record. There are such offers on the Internet, and try to convince that everything is here in the framework of the law: they will show copies or originals of the certificate of registration of IP, they will write a power of attorney and will even sign an agreement on joint activities. That's just such a contract is entitled to enter into commercial entities, and not the physical, therefore it does not have legal force. Everything that you earn will belong to the "Lessor", try to prove something only through the court.

If you are not still a life, but are actively thinking about it, read our full instructions for registering IP with all lifehams. We are also ready to advise you for choosing

The definition of entrepreneurial activity gives Article 2 of the Civil Code of the Russian Federation. It says that entrepreneurial profit learning activities are carried out independently to their risk and entrepreneur is responsible for the failure to fulfill its property. Relationships in the field of entrepreneurship are governed by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation and other federal laws and legal acts of the Russian Federation.

Receiving the legal status of an individual entrepreneur, an individual entrusts an even greater responsibility and responsibility, now he acts as not only a citizen, but also in the role of a taxpayer, an employer and a business entity. What rights and obligations appeared in an individual without the formation of a legal entity will look in the article.

Obligations of an individual entrepreneur

1. Tax liabilities:

- First of all, it is necessary to register its commercial activities in the inspection of the Federal Tax Service. Unfortunately, many begin to provide services and sell goods without issuing activities, but the actions for illegal entrepreneurial activities entail an administrative penalty, and if your activity has damaged to the state and citizens, then criminal liability.
- Also unregistered entrepreneurs will not be able to deliver advertising to the media, and the confidence of the inaders more causes the legal status of the organization;
- in case the selected activity is subject to licensing, then a prerequisite is to obtain documents confirming permission to deal with the selected work;
- quarterly or annually take reporting to the Tax Inspectorate, Pension Fund, Social Insurance Fund, Health Insurance Fund;
- quarterly or at the end of the year pay insurance premiums and taxes in accordance with the chosen tax system;
- Provide at the request of the tax inspection documents for cameral checks.

2. Business liabilities:

- to conduct legal entrepreneurial activities;
- take into account the interests of customers and comply with the law on the protection of consumer rights;
- To bear responsibility for obligations.

Responsibility of the entrepreneur as an employer:

- enter into employment contracts with employees on hiring;
- to pay the salary to employees in a timely manner, if any;
- Pay insurance, medical contributions for employees.

3. Civil liability:

- With its activities not to damage the environment.

Rights of an individual entrepreneur

1. Rights IP as a member of economic relations.

- IP has the right to carry out commercial activities throughout the Russian Federation;
- independently dispose of its profit;
- use your own property to extract economic benefits;
- the entrepreneur has the right to his print and trademark;
- IP can take advantage of state support for small businesses;
- an integral part of the right is to protect legitimate interests;
- independently coordinate its activities;
- choose customers and business partners;
- make decisions on closing your case;
- Hire employees to work.

2. Rights in the field of tax relations.

- receive information on taxes and fees at the place of registration for free;
- challenge the illegal actions of the tax service;
- choose the tax system, if the law is not prescribed otherwise;
- use benefits for taxes and fees.

3. IP rights as an employer.

- the employer for its part has the right to demand from employees of the proper execution of the employment contract;
- demand from a hired employee compensation for damage if the latter is guilty.

The individual entrepreneur has a special legal status of a person physical, but with the obligations of a legal entity and therefore the IP has such rights and obligations that are inherent only to this subject of legal relations. For example, the patent tax system is allowed to use only individual entrepreneurs. Payment of insurance premiums for itself is made independently of whether profits were. His rights and obligations of the IP can be implemented personally and through a representative of a power of attorney, but in any case the entrepreneur will be responsible for illegal acts of an authorized person.

We have a video on the topic "Who is the individual entrepreneur?"

Start doing business by law is not difficult. To do this, it is enough to register as an individual entrepreneur. However, the individual entrepreneur has not only the right to carry out entrepreneurial activities, but also all responsibilities associated with this activity.

And there are a lot of such a lot and better know them, otherwise you will have to pay significant penalties. In this article we will talk about what should be taken into account when creating and maintaining your affairs as an individual entrepreneur (sometimes the IP is called a private entrepreneur or emergency, an entrepreneur without the formation of a legal entity or a caregiver) in order to prevent errors for which then it will have to pay.

Pay taxes and sleep quietly ...

Before registering the IP, it is desirable to think about the tax system on which you are going to pay taxes to the state. Make it better in advance. So, many entrepreneurs make a choice in favor of a simplified taxation system. Reported before the state must be less rarely than in general mode, the burden of taxes are not so heavy, but their number is less (instead of NDFL, VAT, property tax is paid). In addition, a single tax can be reduced by the amount of the paid insurance premiums.

But from the moment of registration of IP, the notice of the transition to the USN should be submitted within 30 days from the date of registration. If the term is missing, then you can go to the USN and later, but from next year.

Unlike USN, it is possible almost at any time during the year.

Each mode (general mode,, ,, ESHN) there are their advantages and disadvantages, about which.

Usually, when choosing a tax system, the tax burden is focused on the amount of reporting, take into account the circle of potential customers. So, if your main customers are legal entities for which it is important to be able to deduct VAT, then special regimes (USN, UNVD, the patent taxation system, the ESHN) may not come up for you. On the SPEAs, IP VAT does not pay, so you can lose customers.

The choice of taxation system can be done using the new service on the FTS website. It will help in a few minutes to compare the benefits of different tax modes and calculate the amount of the tax burden.

Space insurance premiums

From this year, the state has decided significantly (more than 2 times) to increase the defeats from entrepreneurs to the needs of compulsory insurance. The size of insurance premiums that must pay depends on the size of the income of the entrepreneur.

Since 2017, there have been significant. Now they will collect tax authorities. Reporting, CBC, etc.

About how IP contributions are paid in 2019 - 2020, read. Make the calculation of insurance premiums to be paid to the PP is now possible using a special FTS service, which is available and free, -.

Responsibility of an individual entrepreneur

One of the disadvantages of doing business in the form of an individual is the unlimited size of the responsibility of the PI. For example, if IP took a loan in a bank, and the debt did not return or caused losses to another economic entity, then recovery can pay almost all of its property (including vehicles, real estate).

On the other hand, the sizes of fines for the IP are usually significantly less than the size of fines for legal entities for similar offenses. For example, for a violation of the CASS discipline, the IP is fined to maximize 5,000 rubles, but the legal entity is 50,000 rubles.

Also, entrepreneurs provide a norm according to which the first fine can be replaced by a warning.

Reported off during

Many entrepreneurs, creating a case, have no idea that they are primarily before tax and extrabudgetary funds (Pension Fund, FFOMS, FSS of Russia). And in vain! After all, the declaration or information is not presented during the Declaration. Moreover, the obligation to report is preserved and then when an individual entrepreneur actually does not behave or does not receive any income from it. In the latter case, zero declarations are fed. If IP has hired employees, reporting should be submitted both by employees. At the same time, the IP must still perform both functions, that is, calculate, hold and pay taxes and contributions for their employees.

In addition to the submission of declarations and information in the tax inspection and extrabudgetary funds, entrepreneurs must ensure tax accounting of income, costs and physical indicators for tax purposes. But if IP has tax accounting, it is exempt from the obligation of reference. This allows you to save IP and not spend money on an accountant or accounting support for your activities.

Be disciplined ...

Do not forget about cash discipline. Disciplined individual entrepreneur Complies with a number, namely:

• does not exceed the amount established by the central bank in cash with counterparties on one transaction (in 2019 there are still no more than 100,000 rubles),
• establishes and rents the bank stored at the cash office to enroll on its current account,
• the calculations use or displays documents confirming cash. Do not forget that when used in the calculations, IP needs to be taken.

Otherwise, as usual, a fine.

Calculations with customers and counterparties, the IP can be carried out in non-cash, opening. On the opening / closing of such accounts it is necessary to notify the tax authorities. Otherwise a fine.

More information about the cash discipline you can see other articles of the site.

Note! From 01.06.2014 Cash Operations. Many duties are canceled.

Another important innovation is the introduction that will affect many entrepreneurs, including those previously liberated from the use of CCT in the calculations.

Be careful! The implementation of the calculations without the use of online cash desks has established very sensitive administrative responsibility. The amount of the fine for the non-use of the online cash register in the calculations may be in accordance with Art. 14.5 of the Code of the Russian Federation from 3/4 to 1 amount of the calculation. You can learn about who needs to use the CCT in the calculations using the Special FTS service.

Business assistance

Individual entrepreneurs in a number of regions still can count on. For these purposes, the self-employment programs were mainly used. But since 2012, at the federal level, the program financing is discontinued, so now the support of entrepreneurship is entirely and completely care of the regional authorities. You can find out if there are any programs in the region in the region, contacting the employment body and other authorities of the subject of the Russian Federation (Committees for the Development of Entrepreneurship, Ministry of Economy, etc.).

Opening and closing IP

If these difficulties are not frightened, and you are ready to open a business, then for this you need to register an IP and the inspection at the place of residence. You can also look at how to register an IP, you can also look at the following videos in which it is shown how to do this for free with the help of the Special Service of the Federal Tax Service of Russia on the tax service website.

If you decide, it is also not difficult. Complications may arise if IP has debts on taxes and insurance premiums. In the brochure below prepared by the Specialists of the Federal Tax Service of Russia, step by step tells how to register an IP, how to choose tax regime and many other important issues.

Coffee pause: Why is the sequence of numbers exactly?

Optical illusion: How many people are in the picture?

Calculate people in the picture before and after rearrangement. How many people in the picture?

The question is what IP is, incorrect. IP is nothing, and who. This is an individual entrepreneur - a person who according to the law:

1. On its own risk, it is carried out by the economic activity chosen by them in order to benefit from this;
2. Registered in this quality in government agencies;
3. Not formed a legal entity.

It's hard to argue with the item, so with the second and third there are nuances.

So, you are tired of working on uncle "- a picky chief, strict discipline. You decided to become the owner yourself. And already wrote a statement. Well, let's deal with what it threatens it.

Do I need to register SP?

It depends on who he studied for. If you are a programmer, designer, artist, copywriter, journalist, accountant, engaged in the repair of apartments, cars, computer equipment, taxi driver on your own car, rent your housing, you can not think about it. Your work is not related to the need for renting or buying an office, workshop, other real estate and land, places in the market or in the store and signing contracts with enterprises and organizations, you are unlikely to calculate the police or tax inspectorate. "Unaccounted" entrepreneurs are now millions.

But keep in mind, now you yourself are serf. Having left official work and choosing an entrepreneur without registration, you lost:

1. The right to rest - work now you will not be eight to five with two weekends, but all the time free from sleep;
2. Public health and payment for hospital sheets;
3. Paid vacation - you can leave, of course, on any day, but things will not give;
4. Labor pension in old age, if they did not have time to earn it;
5. The opportunity to refer to law enforcement agencies and to court if customers are deceived you;
6. The right to travel abroad - to obtain a visa, many countries require a certificate of income;
7. The ability to receive a loan in many banks for the same reason;
8. If you are detained on someone the police, the first question will also be: what do you live on? And when it turns out that the income from unregistered entrepreneurial activity, the court has the right to withdraw these income (if you prove), business items, to pay tax and attract administrative and even criminal liability.

Many, going into illegal entrepreneurship, become at the same time accounting for the Exchange of Labor. At the same time, the year is obtained in addition to earnings for even unemployment allowance, the State Hospital can be treated for free. Logical output. But ... it is described in the article "Fraud".

Convinced you will go register

Well, it managed to do it quite easily. Most likely in one day. Today you can generally via the Internet. Let's find out whether your position has changed much.

The state registration of an individual entrepreneur somewhat improved your position in paragraphs 2), 4) - if you will conscientiously pay insurance premiums, pension and hospital you will earn. But, since no one knows how much an individual entrepreneur actually earns, the insurance premiums are calculated from the assumption that you get the minimum established law in this region. The size of pensions and hospitals will be appropriate.

And in paragraphs 6), 7), 8) - very significant changes. The police now have no complaints to you, the documents are in order. Visas Entrepreneurs are even better than hired employees. Many banks are engaged in loans. Now you can enter into contracts with organizations, rent real estate and equipment, open your own store, workshop, atelier or cafe, hire workers. You can freely dispose of your revenue, consider the tax on a simplified system - only 9% for dividends, and if you switched to UTII - in general, income only for yourself. Almost no bureaucracy.

But there is one but. You know why in America PE (private entrepreneurs) are even billionaires, owners of newspapers, steamboats and factories, and we have IP - is it mostly small, even microbusiness? And all that is larger -. The fact is that IP for debts formed during business is responsible to all personal property. And the participants of the JUR. Persons lose their right in such an case.

That is, if IP is tolerated bankruptcy, his property will describe legal executors. Alas, this is the fate of very many small businesses. However, there is a saving circle. Article 446 of the Civil Prohibitions prohibits the confiscation of the only housing if it is not purchased by the mortgage, the household plot, the stock of provisions, ordinary household items and used for professional activities, some others. Machine and garage, second apartment, luxury items, money in bank accounts will be taken inevitably. If they are decorated for you, of course, and they will find them.

IP has no right to receive licenses to trade with potent poisons, separate medicines, alcoholic beverages. Many companies paying, do not want the IP services due to the collision of tax systems leading to the fact that the "big" company actually pays this tax for the entrepreneur. IP has the right to switch to, but then he will pay more in the treasury, will have to keep double accounting, which greatly complicates the document. Without special education, this account is not to master it, you will have to spend money on an accountant.

IP can not lead with someone joint business. He must behave personally, even for the time of his vacation, the director has no right. That is, he can rest or be treated, to leave without stopping the company can not. All documents for him on the signature will be forced to bring to the clinic. Payments to SIP funds IP must do constantly, even if in the reporting year there was no activity at all or the entrepreneur was seriously disabled and could not do it physically. In 2011, the size of such a payment for the entrepreneur amounted to 16160 rubles. A little if there are, where to get. And if temporarily nowhere?

For the IP invitation to enter into the Russian Federation of its foreign partners, it makes much longer and more difficult than the YUR do. Persons. Much more durable for the IP and the procedure for entering into the border zone.

Or maybe it is better to become a society?

By virtue of the above, it is clear: to register the IP man stands if he makes only the first steps in entrepreneurship, does not understand anything in accounting, chose a simple, absolutely not risky type of business. And in the future, it is not about to expand its business. As soon as a little experience is scored, it is necessary to work the IP to close, instead (ooo). Although it was better to do it right away.

In this society you, oddly enough, it sounds, you can be the only participant. In the CIS countries, in contrast to most of the rest of the world, the law allows. That is, the same entrepreneur, but with much greater opportunities and at the same time with a sharply limited responsibility compared to the PP. You can appoint yourself to the CEO or, on the contrary, hire another person to this position and go to rest at the resort. If necessary, to invite partner partners. You will list the amounts of payments to insurance funds sufficient to accrual in the future of the maximum pension and solid payments on the hospital leaf. Still to raise does not interfere.

With the company will be sold out, you will lose it, but no more. The property of the company can be completely legitimate from its balance in the premonition of collapse. Instead or in parallel to open how many new societies. Papers, however, write a little more, but quite slightly. But this is a separate conversation.

Any citizen of the Russian Federation, who became an adult, can open his business himself. At the same time, he will also have to calculate and pay taxes and various fees. The article we are talking about what taxes are paying an individual entrepreneur (IP), about their diversity and characteristics.

Who is the status of an individual entrepreneur?

As an individual entrepreneur, any citizen of Russia, which has reached majority, can register. It is necessary to register in the tax inspectorate, which oversees the address of the residence specified in the passport. However, before this it should be found to find information, what taxes pay an individual entrepreneur.

The registration procedure is easy to extreme: if a citizen comes in person and with him a passport, then he only needs to write a statement statement, to provide a copy of the passport and a document capable of confirming the fact of payment of state duty. If the documents submit a representative of such a citizen, then you will have to assign a copy of the passport and the signature on the application in a notarial manner.

The tax inspectorate is not interested in whether the applicant has its own business and what will be its profitability. The main thing is that the individual entrepreneur taxes pay regularly and on time.

Taxes that IP pay as an individual

Taxes of an individual entrepreneur can be divided into several categories.

Taxes that he pays as an individual:

What taxes individual entrepreneur pays like a merchant?

Taxes of an individual entrepreneur depending on whether it is engaged in business or not:

• NDFL - if he has hired employees in his state.
• A single tax on USN - replaces several taxes (income tax, personal income tax, property tax) and is paid if entrepreneurial activities are being carried out.
• A single tax on imputed activities (UNVD) is paid in any case, even with the complete inaction of the entrepreneur.
• Patent - acquired on the right to work in the selected sphere.
• Single agricultural (ECHN) - only agricultural producers are used.

In addition to the above taxes, an individual entrepreneur can pay:

• VAT - if he carried out operations taxable data.
• Excise taxes - if they led the activity of the access of goods taxed by excise.

Special taxes

Taxes of an individual entrepreneur in Russia can be both specialized when they are rigidly related to industries in which this IP will be confused. Among them:

• Already mentioned ECHN.
• Tax paid for mineral mining (NPPI).
• The collection charged for the use of the objects of the animal world (hunting, most often).
• Collection, charged for using water biological resources (fishing).
• Production of printing products.
• Tax charged during lotteries.

"Simplified" - two types

Most often, citizens after receiving information about what taxes are paying an individual entrepreneur, choose "Simplified". In this case, a single tax is paid, which, as mentioned above, is able to replace income tax, personal income tax and property tax. This entrepreneur and VAT does not pay, but only before the moment it becomes possible to carry out operations taxable by this tax.

The entrepreneur, who preferred USN, is the right to choose an object. Individual entrepreneur taxes can choose from two options:

1. It can hold the tax on the difference arising from the year between revenues and expenses. The upper tax rate is established by law and is 15%, lower - 5%. At this framework, the regions are free to establish its magnitude. In practice, such an object is called "revenues minus costs".
2. It can hold the tax from all revenues received by him during the tax period. The rate here is unchanged for all - 6%. The name of the object is "revenues".

Single tax on imputed income and patent

In the Tax Code, there are regimes when paying taxes by an individual entrepreneur is carried out in a fixed amount, which is tied to property that helps a businessman receive income, or to the type of activity. There are two ENVD and patent.

UNVD suggests that the individual entrepreneur has a sleeve tax pays in any case, even if he did not receive income. Its size is determined by local authorities, and it is tightly tied to the type of activity and conditions in which this activity is conducted. This tax is also unique in the fact that even the complete inaction of the entrepreneur does not exempt him from paying it to be carried out quarterly.

Patent is easier, since, by paying for the right for the right to carry out a kind of activity, IP does not constitute reports, does not carry out additional payments.

Excise

Listing the taxes of the individual entrepreneur, the excise taxes should be mentioned. This type of budget payment is specific and is associated with the implementation of certain types of activities, for example, such as the production of alcoholic beverages, sales of fuel.

It is noteworthy that paying excise taxes can be completely combined with a "simplified", since there are no restrictions on such activities. But the patent and UTII completely excluded: the legislator specifically divorced these regimes and activities associated with excise taxes in different angles.

When does an entrepreneur goes to the general system?

Taxes of an individual entrepreneur have a unique property: if the income size of the businessman in the year will exceed a certain limit, they go to another quality and quantity.

So, to resist on "Simplified", you must perform the following conditions:

• The staff must be less than 100 people.
• Annual income should be less than 60 million rubles.
• The residual value of the property should not be more than 100 million rubles.

If IP fails to be able to keep in this framework, it is automatically translated into a common tax system, when the tax on the income of individual entrepreneurs becomes diverse and complicated. You have to pay forgotten VAT, income tax, personal income tax and report differently.

In what cases is the NDFL pays?

Taxes of an individual entrepreneur in their essence are only associated with the activities of the businessman. But he should not forget about such a tax as NDFL. Ignoring it can lead to sanctions from the tax authorities.

The fact is that all operations selling real estate, vehicles, receiving shares in companies and other tax services will take into account separately. And from such income tax will be charged at a rate of 13%, not 6 or 15%. Moreover, since last year, the tax service has strongly establishing information interaction with other government agencies (for example, the Cadastral Chamber) that submit data on transactions made. And if the entrepreneur does not send a tax return on his last year's income in a timely manner, then serious penalties may be threatened.

Insurance contributions

Taxes of an individual entrepreneur do not include another very important payment requiring significant funds. These are insurance premiums to the Pension Fund, FOMS and FSS, and all individual entrepreneurs are obliged to pay them.

Until this year, it was necessary to pay contributions in a fixed amount, currently a new component was added to a permanent payment from exceeding the income of an individual entrepreneur over the amount of 300 thousand rubles. True, concerns only using a simplified system of persons. The rest are paid the set size.