What taxes are paid by an IP? What taxes are levied on AND?

The question of what taxes are paid by a PI certainly excites all people who want to do business. And it is true that the information should be collected in advance, before the start of a business start-up, because the amount of payments will significantly affect financial activity. The article details how taxes are assessed by IP, how to calculate and how often to pay.

Do I have to pay at all?

It's no secret that many enterprising businessmen try to avoid taxation in every possible way or reduce the taxable base. It is worthwhile to understand: the payment of taxes IP is a duty, and for its non-fulfillment there is a liability. And the amount of fines for today are set high enough, and often they are many times higher than the amount of non-payment. Therefore, taxes must be paid on time and in full.

Who calculates the IP taxes?

The fact is that the entrepreneur himself must calculate the amount to be paid. Because of this, and there are difficulties. Not all business owners know what taxes the PI should pay and how to calculate them. As a result, in practice it often turns out that the calculation is wrong, and the wrong amount is paid to the budget. In this case, if you overpaid, then there is nothing terrible - you will return excessively paid money or send them in offsetting future taxes. But underpayment threatens with penalties, and in this case nobody cares, especially you underpaid tax or by ignorance. The facts of incorrect calculation, as a rule, are revealed in the process of inspections carried out by the tax inspection regarding reports submitted by entrepreneurs.

Tax Regimes

To answer the question of what taxes a PI is required to pay, you need to know which system it uses. Now for small businesses, tax regimes are: OCH (general regime), UTII (single tax), USN (simplified regime), PSN (patent system). Each regime provides its own calculation rules and tax rates for the IP.

General taxation system

If the entrepreneur has not chosen a special tax regime for registration , it is considered that he applies the DOS. In practice, this system of taxation, businessmen choose very rarely, almost never, because it is necessary to pay VAT (rates are 18, 10, 0 percent). Also it is necessary to pay personal income tax (the rate is 13 percent). If there is no activity, taxes on value added and incomes of individuals need not be paid.

A single tax on imputed income

Previously, the application of this tax to entrepreneurs engaged in certain activities was mandatory. Since 1.01.2013, the transition to the UTII is voluntary, that is, the businessman himself decides whether to use this system or another. It is not possible to say unambiguously which tax is more profitable for an IP. Each case must be considered separately.

So, UTII is not paid with the profit actually received, but with imputed (possible) income, calculated taking into account the conditions affecting its receipt. That is, the amount of payment does not affect the entrepreneur's activity is profitable or unprofitable. The tax base is the amount of imputed income, depending on the type of activity. Businessmen using UTII do not pay taxes on profits, property, income of individuals and value added. If the activity is not carried out, the entrepreneur must still pay the UTII, because this system of taxation uses the possible, and not the actual income, to calculate the amount of payment.

How to calculate UTII

To determine the amount of tax the formula is used:

UTII = Physical indicator x DB x K1 x K2 x 15%

Physical indicators are established by the Tax Code separately for each activity and may include the number of employees, transport units, area of premises.

DB is the base yield. It varies by type of activity, specific monthly amounts are also prescribed in the Tax Code. It should be borne in mind that for the UTII tax period is a quarter, so the value obtained should be multiplied by three months.

K1 - deflator, annually established by the Ministry of Economic Development of Russia. In 2014, it is 1.672.

K2 - proofreader (regional), annually established by representative local authorities. It is different in each region, but varies within 0.005-1.

Example of calculation of UTII

Suppose you live in Rostov-on-Don and own a small store where you sell products at retail. The area of the hall where the trade is conducted is twelve square meters. According to the Tax Code, the basic profitability for such activities as retail trade through the objects of the trading network is 1,800 rubles per month, and the physical indicator is the area (in sq. M.) Of the trading floor. The regional proof-reader for Rostov-on-Don is established by the City Duma and is 1. We calculate the amount of tax for the 1st quarter of 2014:

12 sq. M. M х 1800 rubles х 1,672 х 1 х 3 months х 15% = 16251,84 rubles - this amount you need to pay.

Simplified system of taxation

This mode, perhaps, is the most popular. The fact is that VAT does not pay IP on "simplified". What taxes do you still need to pay for such a system? You will be spared from paying the property tax, on the income of individuals, and if the activity is not conducted, then it is not necessary to list simplified taxes. An important feature: USN can only be used by entrepreneurs whose revenue is no more than 64.02 million rubles a year. Businessmen who decided to switch to a simplified regime from 2015 should have revenues for the nine months of 2014 in the amount of no more than 48.015 million rubles

The taxpayer must independently choose the object of taxation. There are two options:

1. The tax base is income. In this case, the rate is 6 percent.
2. Tax base is income minus expenses. The rate is 15 percent.

Taxation procedure for USN

An entrepreneur must pay monthly wages (taxes on earnings of employees, they will be discussed below), quarterly - advance payments (up to the 25th day of the reporting month), and by the end of the year (before April 30) - annual tax. The deflator for 2014 under the simplified regime is 1,067.

If in 2013 you had no income, then there was a loss, the amount of which can be reduced by the end of 2014, the tax base. This applies to the annual tax, and not quarterly payments. If the loss is greater than the tax base, you can transfer it to the following periods for ten years.

The minimum tax for USN

You should know what taxes a PI should pay if in a year the expenses exceed the income or equal to it, and also if the calculated amount of tax is less than the minimum amount (the minimum tax is calculated by the formula: annual income x 1%). Let's analyze this situation on a concrete example.

Suppose you have in 2013, the revenue amounted to 100 thousand rubles, and the cost - 95 thousand rubles. You apply the object of taxation: income less expenses. That is, the tax base will be 5 thousand rubles. Multiplying it by the rate of 15 percent, we get the amount of tax - 750 rubles. Calculate the minimum tax: 100 thousand rubles multiplied by 1 percent. We get 1 thousand rubles. Compare the results. It turned out that the minimum tax is greater than that calculated in the usual way. What taxes do IP pay to the budget in this case? You have to pay the minimum tax, that is, 1000 rubles. And the difference between 1000 rubles and 750 rubles can be included in the expenses of 2014.

Calculation of advance payments with USN

At the end of the quarter, the amount of income actually received from the beginning of the year should be determined. If the object is used for income less expenses, it is also necessary to determine the amount of expenses and take it away from the amount of income. The resulting figure should be multiplied by the applied rate: 6 or 15 percent respectively. From the total amount should be taken away the amount of paid premiums (about them we will talk later) and paid to the employees of the hospital. Also, deducted from the amount of quarterly advance payments already paid from the beginning of the year.

Patent system

Now tell you about what taxes are paid by IP, who bought a patent for the implementation of entrepreneurship. First, a businessman must pay one third of his value within 25 days after the patent was in force, and the remaining two-thirds - not later than 30 days before the tax period ends. Such terms are valid if the patent is issued for a period of six months, in a nasty situation, the entire amount must be fully paid within 25 days from the commencement of the action. As with the simplified regime, the patent system can be used until revenues for the year exceed 64.02 million rubles.

The cost of a patent should be determined by the formula: the base yield multiplied by 6 percent. The size of the database, like with UTII, depends on the type of activity. The owner of the patent is exempt from paying taxes on property, profit, value added, income of individuals. If the activity is not carried out, the price of the patent must still be paid.

Insurance premiums and salary taxes

You have already learned what taxes are paid by an IP. All the above payments are to be made by the entrepreneur, regardless of the availability or absence of hired employees. But insurance premiums and salary taxes are paid on the basis of the number of employees. These include contributions to the Pension Fund - 22 percent of the accrued salary; In the medical fund - 5.1 percent; In the FSS - 2.9 percent (for temporary disability insurance, including in connection with maternity) and 0.2 percent for insurance against occupational diseases and accidents). The size of the last installment may be more (depending on the type of activity of the entrepreneur).

Also, the businessman must pay contributions to the Pension Fund (in 2014, the amount is 17328, 48 rubles) and medical insurance (in 2014, 3399.05 rubles). The total amount of payments, thus, will be equal to 20727.53 rubles. It can be paid at a time or in parts until December 31, 2014.

Innovation in 2014

An innovation was an additional contribution to the pension fund, paid in the amount of 1 percent of the proceeds, if it is more than three hundred thousand rubles. This amount should be transferred to the budget no later than the first of April following the reporting year.

Entrepreneurs who do not have hired workers using a single tax or a simplified regime at a rate of 6 percent can reduce the tax for the entire amount of contributions at the end of the year. Those businessmen who have hired workers and apply the same tax regimes can reduce the tax on the amount of contributions, but only not more than fifty percent of the tax for the year. When using the simplified regime at a rate of 15 percent, pension contributions are considered normal expenses, as in the general regime.