What taxes does an individual entrepreneur pay under different tax regimes: types and amounts of taxes. For beginner individual entrepreneurs: when to start paying taxes, notifying Rospotrebnadzor, etc.
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How to pay taxes as an individual entrepreneur
Update: July 6, 2017
Any individual entrepreneur, starting to conduct his business, becomes the subject of legal relations with the tax authorities for the payment of taxes and fees, as well as the fulfillment of the requirements that are provided for in this area by law. In accordance with Art. 45 of the Tax Code of the Russian Federation, the responsibility for independently fulfilling tax payments lies with the taxpayer. Therefore, in order to comply with the law, every entrepreneur must have information on how to pay taxes as an individual entrepreneur.
What taxes apply to individual entrepreneurs
The taxes that an individual entrepreneur will be required to pay to the budget depend on the taxation system he has chosen, which can be either general or special.
The following taxation systems apply to individual entrepreneurs:
- general taxation system (GTS);
- simplified taxation system (STS);
- unified tax on imputed income (UTII);
- patent;
- unified agricultural tax (UST).
The choice of taxation system must be made consciously based on the characteristics of the activity that the entrepreneur conducts. The applied taxation system determines the list of taxes that are payable by an individual entrepreneur, as well as the frequency and timing of their payment.
The use of special regimes involves the payment of special taxes or the cost of a patent from business activities; the general taxation system involves the payment of VAT and income tax individuals in general order.
Also to different types activities of an entrepreneur, upon his application, different taxation systems may be applied, which will require separate calculation and payment of taxes on them.
Procedure for paying taxes for individual entrepreneurs
Strict adherence to the frequency and deadlines for paying taxes is an important part of the question of how to pay taxes for individual entrepreneurs so as not to violate tax laws.
Frequency and deadlines for paying taxes on different taxation systems for individual entrepreneurs
| Tax system | Tax | Frequency of payment | Payment deadlines |
|---|---|---|---|
| OSN | Personal income tax | for January-June for July-September for October-December | no later than July 15 no later than October 15 no later than January 15 |
| VAT | monthly (in installments for the previous quarter in equal installments) | no later than the 25th of the month | |
| UTII | UTII | quarterly | no later than the 25th day of the month following the quarter |
| simplified tax system | Tax on income/earnings less expenses | for the first quarter for half a year in 9 months at the end of the year | no later than the 25th day of the month following the intermediate periods; at the end of the year - no later than April 30 of the following year |
| Patent | Tax for patent term validity 1-5 months | once | No later than the expiration date of the patent |
| Tax for patent term validity 6-12 months | twice in the proportion of payments 1/3 and 2/3 | 1st payment - no later than 90 days from the start of the patent, 2nd payment - no later than the expiration date of the patent | |
| Unified agricultural tax | Unified agricultural tax | Twice a year | advance payment - no later than July 25, for the year - no later than March 31 of the next year |
Methods of paying individual entrepreneur tax
Taxes must be paid by individual entrepreneurs in full by non-cash transfer of funds to the accounts of tax authorities in the federal treasury. How to pay tax, the individual entrepreneur makes decisions independently, choosing from the following payment methods:
- independently from a current account opened in a bank;
- without a current account in cash with a transfer made at a bank branch;
- payment of tax for an individual entrepreneur by another person.
At the same time, it is not the responsibility of the bank to control how taxes are paid by individual entrepreneurs; the correctness of the indication by the client - individual entrepreneur of the contents of the fields of the payment document also lies entirely with the entrepreneur.
In accordance with paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, tax obligations are not considered fulfilled if, as a result of an error made in the indication of accounts by the taxpayer, the funds were not received into the budget.
When preparing a settlement document for tax payment Special attention it is necessary to pay attention to the fields used for budget payments.
The fields that allow you to identify the payment received to the budget are also supplemented by the purpose of the payment, which indicates the name of the tax, the period for which the payment is being made, and the type of payment - advance, current or final, which allows you to further clarify the essence of the payment.
Additional fields for budget payments
| Field | Filling | Number of characters, format | Obligatory field |
|---|---|---|---|
| 104 | Budget Classification Code (BCC) | 20, numbers | Yes |
| 105 | Territory code municipalities(according to OKTMO) | 8, numbers | Yes |
| 106 | Basis of payment, for the current payment “TP” is indicated | 2, letters | If it is impossible to independently determine and indicate the value, enter “0” |
| 107 | Determinant of the tax period | 10, alphanumeric through dot | |
| 108 | Document number - basis for payment | IP fills in “0” | |
| 109 | Date of the document - the basis for the payment, e.g. tax return | dd.mm.yyyy | |
| Code | Transfer order code | 20-25 characters |
The main responsibility when conducting commercial activities of an individual entrepreneur is the timely payment of taxes to the budget. Each obligation has its own deadlines for payment.
Entrepreneurs have the right to choose one of the permitted taxation systems or combine several regimes at the same time. Each of the systems has tax obligations.
The procedure for paying obligations is characterized by:
- The tax is levied based on the results of determining the base, calculated by the amount of income or in a fixed amount.
- The taxation procedure is established in the Tax Code of the Russian Federation. The Code contains information about what taxes an entrepreneur pays and when it is necessary to contribute amounts to the budget.
- Each obligation is indicated in the declaration. Reporting data is checked by the Federal Tax Service during the control process.
- All taxes have deadlines established by law, which determine when they must be paid to the budget.
- Amounts must be adjusted when filing returns with amended information.
- Taxation will be required on income received after registration of an individual entrepreneur.
The obligations of entrepreneurs as individuals are controlled by the Federal Tax Service. The Inspectorate department at the place of registration of the individual entrepreneur determines what amounts must be paid and the deadlines for payment. According to the calculations of the Federal Tax Service, the entrepreneur must pay taxes: transport, property and land.
Payment receipts are sent to individuals at the place of registration. The documents indicate the date when you need to pay to the budget. Deadlines are established by local or regional laws and in accordance with the provisions of the Tax Code of the Russian Federation. Submission of declarations on obligations of individuals is not provided.
An entrepreneur bears the main tax burden when engaging in commercial activities. Each taxation system has its own parameters regarding the timing of repayment of obligations and the BCC for the purpose of payment. It is required to find out which BCCs are applied annually.
Important! The budget classification code is unique for each type of tax.
Generally established taxation system
The regime is applied unconditionally by individual entrepreneurs after registration. No notification is required to apply it. When maintaining a SES, the entrepreneur must pay personal income tax and VAT as the main taxes. The amount of income tax is determined by the difference between the income received and the expenses incurred. 
Features of repayment of obligations:
- The taxpayer makes advances and final payments at the end of the calendar year. If losses were incurred during the period and advances were made, after an overpayment has occurred, the amount can be returned or offset against future payments. Refund of overpayment is carried out upon application. You can determine which taxes can be offset against the overpayment by contacting the Federal Tax Service.
- The advance amount is determined tax office based on data from the previous year and planned income according to Form 4-NDFL. For newly opened companies, there is a requirement to submit a 4-NDFL declaration within 5 days after receiving the first income. Submission of an adjustment form is acceptable.
- Individual entrepreneurs need to pay preliminary amounts no later than July 15, October 15 of the current period and January 15 of the next tax year.
- After the end of the year and submission of the 3-NDFL declaration, entrepreneurs pay the balance of the amount no later than July 15 following the expired tax period.
OSN is the only system in which VAT is charged. The individual entrepreneur pays the accrued tax monthly in the amount of 1/3 of the amount specified in the declaration. Amounts are paid no later than the 25th day of the month following the end of the quarter. An individual entrepreneur can simplify the transfer procedure and pay VAT in a lump sum for the first month.
Important! If the payment date falls on a weekend or holiday, the last date for repayment of obligations is the first working day.
Simplified system
The application of the simplified tax system obliges individual entrepreneurs to pay a single tax. You can switch to the system when opening a company or from a new calendar year.
Payment Features:
- Advance amounts are transferred quarterly, on the 25th day of the month following the end of the period.
- The entrepreneur must pay the full amount of tax no later than April 30 of the year following the expired period.
- The final payment is made taking into account advance payments.
- Lack of or late advance payment will result in a penalty for each missed day.
If an entrepreneur did not pay the advance payment on time, you can find out how much penalty you need to pay by contacting the Federal Tax Service or by using a penalty calculator. If the final payment is late, in addition to the amount of the penalty, the individual entrepreneur will have to pay a fine.
System with payment of UTII
The regime is applied to limited types of activities and is characterized by taxation that does not depend on the revenue received. You can switch to the regime at any time after registration. Federal and regional laws determine how much you need to pay in total terms.
Procedure for payment to the budget:
- The amount of single tax for transfer to the budget is constant and is paid after the end of the quarter - the tax period.
- Payment for an incomplete period of application of the system, confirmed by the date of registration as a UTII payer or deregistration, is calculated by day. You can find out exactly how much you need to pay to the budget in case of an incomplete quarter from the Federal Tax Service.
- The date for transfer is set on the 25th day of the month following the end of the quarter.
Important! The day of payment of any tax is the date of transfer of the payment order or contribution according to the receipt.
System with payment of unified agricultural tax
The regime under which the unified agricultural tax is paid applies to individual entrepreneurs with highly specialized activities, established at registration or from the new calendar year. The tax period for accounting is 1 year.
Features of payment of the obligation:
- The individual entrepreneur must pay the advance amount at the end of the six-month reporting period. The deadline for advance payment is July 25.
- At the end of the year, the final payment is made, which is due no later than March 31.
In case of termination of activities subject to Unified Agricultural Tax, the individual entrepreneur must pay the final amount no later than the 25th day of the month following the end of the activity.
Patent payment
The regime is applied by entrepreneurs with its legislative support by regional legislation. The system has not been applied since registration began. An application for maintaining PTS is submitted 10 days before the start of accounting. What types of activities fall under the patent and how much you need to pay to the budget, you need to find out in the territorial office of the Federal Tax Service.
Features of tax payment:
- For a patent with a validity period of up to 6 months, payment is made in one amount until the end of the regime.
- For a patent valid for more than 6 months, 2 payment terms are established. 1/3 of the amount must be paid within 90 days, 2/3 of the amount must be paid until the end of the patent.
Important! Late payment of the patent tax entails an automatic transition to the general system with mandatory reporting and payment of all obligations under the regime.
Responsibilities for contributions to funds
Contributions to funds are accrued for remuneration for the performance of employee duties. To make a payment, the individual entrepreneur must register with the funds as an employer. Registration is carried out not after opening, but upon hiring employees or concluding economic and legal contracts.
Payments are made:
- Monthly, no later than the 15th of the next month.
- Payments are made to the Social Insurance Fund on social insurance and to the Pension Fund for pension and health insurance.
Entrepreneurs pay contributions to the Pension Fund for their own insurance. The contribution amount consists of 2 parts - a fixed payment and a part depending on the amount of revenue.
Payment Feature:
- All individual entrepreneurs must pay a fixed fee by December 31 of the current year. It is necessary to find out what amounts are contributed to the budget for pension and health insurance annually. The amount of the contribution depends on the minimum wage. Payment is made from the day the individual entrepreneur opens until the day the company closes.
- The second part of the entrepreneur’s contributions depends on the amount of revenue. Individual entrepreneurs must pay 1% of the excess income of 300 thousand rubles. The payment deadline is April 1 of the year following the tax period.
The amount of income of an entrepreneur is controlled by the Pension Fund of the Russian Federation according to data received in exchange with the Federal Tax Service.
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Any businessman is always interested in the question of how to make more profit and pay less taxes. You can legally reduce taxes by choosing the right taxation system when carrying out a particular business activity. The state is trying to support small businesses, and therefore taxes for individual entrepreneurs were significantly reduced in 2017, which makes the work of entrepreneurs easier.
Page content
First, it is necessary to explain what the taxation system is and why you need to pay taxes.
The fact is that the state sponsors many budgetary organizations, ranging from kindergartens to social organizations for the payment of benefits. To support all these non-profit organizations, it takes financial resources. These financial resources are obtained precisely through taxation of the working population and entrepreneurs.
Thus, the taxation system is the totality of all taxes and fees levied in accordance with the procedure established by law from participants in commercial activities.
The tax system of our country is regulated by the Tax Code of the Russian Federation.
Subjects of Russia have the right to make some amendments permitted by the basic legislation of the Russian Federation. Therefore, when choosing a taxation system, it is useful to familiarize yourself with the Tax legislation of your region.
Types of taxation for individual entrepreneurs in 2017
In Russia there are five tax regimes that can be applied. An entrepreneur can choose the most profitable mode for himself, or use several special modes at once.
General tax regime
The opportunity to go on a tax holiday is given to newly registered individual entrepreneurs or individual entrepreneurs who are switching to the simplified tax system from another regime. The main areas of activity that allow you to go on tax holidays are production, social, scientific and the sphere of providing household services.
Previously, regional authorities had the right to reduce the rate on “income minus expenses” from 15% to 5% at their discretion.
Now the constituent entities of the Russian Federation have the right to reduce the tax rate on “income” from 6% to 1% at their discretion.
In order not to lose the opportunity to conduct business under a simplified taxation regime, annual income should be no more than 79.740 million rubles (in 2015 the limit was 68.820 million rubles per year).
In addition, in order to have the right to work under the simplified tax system in 2017, the amount of income for 9 months in 2017 should not exceed 59.805 million rubles.
Since 2017, organizations that have representative offices in other regions have the right to operate under a simplified taxation regime. This innovation does not apply to organizations operating in other regions of the Russian Federation.
From April 10, 2017, a new one will begin to apply. Changes in the form are mainly related to the ability to set different tax rates. It will take into account the possibility of applying a 0% rate, as well as in each reporting period the taxpayer himself will indicate the tax rate based on the “income” base in the form (previously the number 6 was entered in the field).
Since 2017, individual entrepreneurs are allowed not to take into account VAT in their income in their reports. Also, VAT is not taken into account when calculating taxes. Previously, the amount of VAT was indicated in the invoice and was obligatory for payment to the budget, plus the same amount was included in the amount of income and taxed at the appropriate rate. Thus, double VAT taxation has been eliminated since 2017.
Unified tax on imputed income (UTII)
When working under the regime, an individual entrepreneur pays a single fixed tax, which is established by the state for certain types of activities. In fact, under this regime, the amount of tax does not depend on the amount of income. Therefore, this regime is beneficial for those entrepreneurs who actually have quite large incomes.
The tax rate for UTII is 15%. The tax is calculated using a deflator coefficient that changes every year.
For example, let’s say there is a fixed tax of 120,000 rubles for the type of activity you conduct. Your real income amounted to 6 million rubles. If you were on a simplified taxation system and paid an “income minus expenses” tax of 15%, then the amount payable would be significantly higher, that is, 900,000 rubles.
Reporting for UTII is not complicated, it is submitted once a quarter.
An individual entrepreneur on UTII has the right to refuse to use and open it. The number of employees should not exceed 100 people.
Thus, this tax regime is advantageous to apply when income is really high, since the amount of tax is fixed and does not depend on the profit received.
Changes to UTII in 2017.
- Reducing the tax rate in the constituent entities of the Russian Federation.
Regional authorities were given the opportunity to reduce the UTII tax rate from 15% to 7.5% at their discretion.
- Changed to calculate UTII.
The single tax on imputed income is calculated using deflator coefficients K1 and K2. In 2017, the K1 coefficient is 1.798 and is common for the entire Russian Federation(the coefficient was originally planned to be 2.083, but the authorities decided to leave it the same). Regions have the right to set the K2 coefficient at their own discretion.
- New form of UTII declaration.
In 2017 it will apply new form UTII declarations. The changes are associated with the possibility of reducing the tax rate from 15% to 7.5%.
Unified Agricultural Tax (USAT)
Individual entrepreneurs operating in the field Agriculture, that is, they produce, process and sell agricultural products, can apply the Unified Agricultural Tax regime. Fishery organizations also have the right to apply the Unified Agricultural Tax.
The Unified Agricultural Tax rate is 6% of income minus expenses.
The tax is paid twice a year, and reporting is carried out according to a more simplified scheme and is submitted once a year at the end of the tax period.
One of the conditions for the possibility of applying the unified agricultural tax is that income from agricultural activities must be at least 70% of total income.
Changes to the Unified Agricultural Tax in 2017.
- VAT will not affect tax calculations.
Since 2017, when reporting individual entrepreneurs, it is allowed not to take into account VAT in income. Also, VAT is not included in expenses when calculating the Unified Agricultural Tax. Previously, the amount of VAT was indicated in the invoice and was required to be paid to the budget, plus the same amount was included in the amount of income and was taxed at 6%. Thus, double VAT taxation has been eliminated since 2017.
Patent tax system
The patent taxation system can only be applied for limited purposes, which are established by law.
The essence of this regime is that an individual entrepreneur buys a patent for a certain period (from a month to a year) and is exempt from paying any taxes and filing tax reports. The only condition is to pay for the patent on time. The patent value is calculated regional authorities based on the potential profit that can be obtained from conducting a certain type of activity.
Of course, with this taxation regime there are restrictions: the number of employees is no more than 15 people, the maximum amount of profit per year is set by local authorities. The use of cash register is not necessary, but you need to keep a book of income and expenses. To be able to work in other regions, you need to buy individual patents.
Changes in the patent tax system in 2017.
- Tax holidays for up to 2 years.
For those who register as an individual entrepreneur for the first time and wish to carry out business activities under the patent taxation system, or for individual entrepreneurs who decide to switch to this regime, the state has provided the opportunity to go on a tax holiday for up to 2 years. As with the simplified tax system, the list of types of activities and the timing of tax holidays are established by regional authorities at their own discretion.
- The list of activities for applying a patent has been expanded.
Since 2017, the list of types of business activities in which the patent system can be applied has been expanded. The list has been supplemented with 16 types of entrepreneurial activities. New paragraphs start from paragraph 48.
- The deflator coefficient has been changed., Unified Agricultural Sciences, PSN. Each taxation system has its own pros and cons, and the choice must be approached carefully so as not to pay extra taxes later. In 2017, the state introduced changes to the tax system, mainly related to the reduction of tax rates and the provision of tax holidays in order to support small businesses. At the same time, serious changes have been introduced regarding penalties for failure to provide information regarding hired employees. In particular, for better control, a new reporting form 6-NDFL has been introduced, which must be submitted monthly, and significant amounts of fines have been established for delays or evasion of providing relevant information. A beginning individual entrepreneur should carefully study the possibilities of each tax regime, taking into account innovations, and make the right choice.
To figure out how to pay taxes for an individual entrepreneur, you need to start from what taxation system he is on. In addition, it should be remembered that, in addition to direct payments to the Federal Tax Service, entrepreneurs also face mandatory insurance fees.
Taxes and fees are slightly different payments. So, they may not be accrued if the individual entrepreneur did not carry out activities in a specific period of time, that is, did not receive any income. Insurance fees they are sent to the Pension Fund of the Russian Federation, provide for investment “for the future” and are obligatory for payment, even if business activity is not carried out. In addition, the tax directly depends on the activities of the entrepreneur, and fees today are fixed.
How an individual entrepreneur pays taxes directly depends on the tax system he chose during registration. This system represents a special procedure for the deduction and calculation of amounts that will be transferred to the Federal Tax Service.
Today there is one general mode and four special ones, so the IP has plenty to choose from. As a rule, individual entrepreneurs choose one of the special regimes, since they are designed to support small businesses and are more profitable in the initial stages of development. So, to understand how to pay taxes as an individual entrepreneur, you need to understand each tax system separately.
Simplified Tax Code (USN) and Unified Agricultural Tax
The simplified tax system is used more often than others and implies, without dividing it into groups. Thus, an entrepreneur simultaneously pays personal income tax, VAT, and individual entrepreneur property tax, which are included in the single amount. The big advantage of this taxation system is that the individual entrepreneur has the right to choose the object that will be taxed:
- income from all production, that is, take into account profit from the sale of goods and the provision of services or work, or from everything together. If you choose this option, you will be required to provide tax return and on its basis pay 6% of the total income;
- income excluding expenses that were spent on the sale of goods or work, including transportation, storage, etc. However, tax legislation provides an exhaustive list of all types of expenses that can be taken into account by individual entrepreneurs when making calculations. For this type of tax the rate is set at 15%. A higher percentage does not mean that the amount of taxes on this property will be greater, so it makes sense to calculate in advance possible options and choose the most preferable one.
It should be noted that the “income-expenses” option also has its pitfalls. So, if the next tax period was worked out by an individual entrepreneur at a loss, that is, expenses exceeded the level of income, then the entrepreneur is still obliged to pay a tax in the amount of 1% of income, excluding expenses.
In addition, an individual entrepreneur who has chosen the simplified tax system must take into account that the number of its potential employees should not exceed 100 people, and the annual income should not exceed 60 million rubles. Also, the simplification will not be established for individual entrepreneurs who carry out activities in the field of mineral extraction or production of excisable goods.
There is a similar system in the Unified Agricultural Tax (Unified Agricultural Tax). This is an excellent option for farmers and those who work on the land or fish. The object here will be the difference between actual income and documented expenses in the amount of 6% of the amount received. An important condition for individual entrepreneurs who want to join the Unified Agricultural Tax is that 70% of the entrepreneur’s total income must come from money from the sale of agricultural products.
Individual entrepreneur and his taxes: Video
Patent system (PSN)
PSN is the only special mode that cannot be used by organizations and is intended specifically for individual entrepreneurs. The taxes paid by individual entrepreneurs under this system are the direct cost of the patent itself, and it already equals 6% of potential annual income.
The types of economic activities that can be carried out thanks to a patent are noted in the Tax Code, but their list can be expanded by local governments. As in the simplified tax system, there are restrictions on the number of possible employees - no more than 15 people, and the maximum annual income - no more than 60 million rubles.
Imputed tax (UTII)
- this is one of the types of special taxation, the amount of which does not depend in any way on the actual income received by the individual entrepreneur. Naturally, a logical question arises: how does an individual entrepreneur pay taxes? The main object of taxation here will be the same income imputed to the entrepreneur, based on the main physical indicators and business opportunities in a given region. Tax calculation is carried out using a special formula:
BD*FP*K1*K2*15%,
Where: DB- basic profitability, which is taken for one month in rubles and is already marked by tax legislation, so you just need to transfer the data into the formula.
FP- a physical indicator, which is also indicated in the Tax Code of the Russian Federation, but also directly depends on the business and the conditions for it. So, different kinds activities have different physical indicators - conditions on which the profit of individual entrepreneurs directly depends. In the restaurant and retail business, this is square meters of sales area; for a taxi service, this is the number of cars, and the like. By choosing this, you can manipulate the FP. For example, for working two shifts of one car, an individual entrepreneur will indicate only one car in the indicators, and the income, accordingly, can double.
K1- deflator coefficient, which is established annually by the Government and is fixed for one year (in 2014 - 1.672).
K2- coefficient for adjustment, the value of which depends on regional authorities. It should be noted that it may be different for each type of activity. The specific value depends on popularity and prestige, potential income, etc. The value of K2 can vary from 0.005 to 1, for example, a cafe or canteen can have a coefficient of 0.05, and a restaurant - 0.6.
Basic system (OSNO)
“shines” for everyone who did not manage to switch to one of the special modes immediately after registration. As a rule, newbie entrepreneurs do not choose OSNO on their own, since it is necessary to maintain very large-scale reporting on many taxes, which can only be done by a professional accountant, or even a staff of such. The main feature of OSNO is the presence of a number of taxes that are paid separately, which strikingly distinguishes this regime from others. Thus, the payment of taxes by an individual entrepreneur on OSNO provides for:
- VAT at 18%;
- Personal income tax - 13% (but only on the income that the individual entrepreneur received as a result of his activities);
- Tax on the property of an entrepreneur (on that which is used to conduct business).
On the one hand, the general system is complex and unprofitable, but, on the other hand, counterparties are very happy to turn to such entrepreneurs, since they already pay VAT on the goods. In addition, this is the only regime that has no restrictions regarding the number of employees and income ceilings. That is why, if an individual entrepreneur plans to grow and develop, expanding his horizons, he may need knowledge about OSNO.
Each individual entrepreneur must determine which tax system is suitable for him. This needs to be done at the initial stage of building a business and find out what taxes the individual entrepreneur pays and what will be more profitable for him. Don't listen to your friends' opinions in this case, since you need to choose a taxation system specifically for your type of activity and the characteristics of doing business.
Types of taxation systems
Before an individual entrepreneur knows what taxes to pay, it is necessary to become familiar with the types of tax regimes:
- OSNO is a general taxation regime that comes into effect regardless of the wishes of the entrepreneur. This happens if during the process state registration an application to use the tax system was not provided. A citizen will automatically become a tax payer under OSNO.
- The simplified tax system is a simplified system applied voluntarily upon notification of the tax authorities in the appropriate manner. To do this, you also need to familiarize yourself with the legislative norms of the Tax Code of the Russian Federation and make sure that it is suitable for the type of activity being carried out.
- UTII is a tax applied voluntarily. You can switch to this mode in accordance with the procedure established by law. It applies to certain types of activities.
- A patent is a system used only by individual entrepreneurs. At the same time, it is also worthwhile to match this regime to the type of activity. Their list is established in a specific region. In this case, a patent is acquired, and there is no need to pay tax, calculating it based on the results of doing business. Its validity period lasts no more than a year.
- Unified agricultural tax is a system used by producers of agricultural goods, including individual entrepreneurs.
Thus, an individual entrepreneur can choose between one of the five tax regimes presented. ESNH and patent are complex systems. For this reason, before finding out what taxes individual entrepreneurs pay, it is worth choosing a regime between the simplified tax system, OSNO and the single tax on imputed income.
What is important for an entrepreneur to know?
An individual entrepreneur must be able to optimize taxation. It is important for him to reduce the amount of taxes that must be paid. Cost optimization allows you to reduce expenses aimed at filling out declarations, tax and accounting.
An entrepreneur must comply with the law. He needs to carry out his activities without breaking the law. Having found out, for example, what tax the individual entrepreneur “Taxi” pays, you should adhere to the norms. Otherwise, the citizen will be brought to administrative or criminal liability.
When choosing a taxation system, it is worth knowing what taxes an individual entrepreneur must pay and what requirements will be presented to him. First of all, you need to choose a mode and study it in detail.
General taxation system
This system is used by large organizations, as well as individual entrepreneurs with significant turnover Money. It is difficult to understand, but it is the most flexible. It is worth finding out what taxes individual entrepreneurs need to pay in 2015. Thus, it will be possible to understand whether this regime is suitable for a citizen or not. OSNO requires payment of the following taxes:
- income tax, the rate of which is 20%;
- insurance premiums;
- property tax with a rate of up to 2.2%;
- value added tax of 10%, 18% or 0%.
What taxes do individual entrepreneurs pay on OSNO?
Individual entrepreneurs must pay the following taxes to the state budget:
- value added tax with a rate similar to the entrepreneurial rate;
- insurance premiums;
- Personal income tax.
The entrepreneur undertakes to pay other taxes established by local or federal authorities if they have an object that is subject to taxation. After the abolition of the unified social tax, it became easier for private entrepreneurs to pay mandatory contributions. Moreover, they only have to file a personal income tax return once a year. It is paid from the profit from the activities carried out.
The personal income tax rate is 13% for Russian citizens. Non-residents pay 30% of income. If there is property on the organization’s balance sheet, tax on it must be paid, and it is established by regional authorities. However, its rate cannot exceed 2.2%.
Federal is the value added tax. If an individual entrepreneur sells food products, children's goods, printed publications or medicines, the rate will be 10 or 18%.
Additionally, the following fees may be charged to an individual entrepreneur:
- excise taxes;
- water tax;
- customs duties;
- mineral extraction tax;
- tax for the use of biological resources.
What insurance premiums do individual entrepreneurs pay in 2015?
Since 2015, every individual entrepreneur is required to pay fixed contributions. This must be done no later than December 31st. Insurance premiums are paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund based on the minimum wage. At the same time, citizens with an income of more than 300 thousand rubles must complete this procedure no later than April next year, having found out whether the accounts of individual entrepreneurs are insured. This year they are obliged to pay pension and medical contributions without fail.
How to calculate the contribution amount?
The amount of contributions should be calculated in accordance with the minimum wage, which since the beginning of the year has been 5,965 rubles per month. Taking into account the fact that for the Pension Fund of Russia contributions are 26%, and for the Federal Compulsory Medical Insurance Fund - 5.1%, contributions will amount to 18,610.80 rubles and 3,650.58 rubles, respectively. This means that in 2015 an individual entrepreneur must pay an amount of 22,261.38 rubles. Individual entrepreneurs must know what taxes they need to pay this year.
What should individual entrepreneurs do if their income exceeds the established limit?
Entrepreneurs whose income this year will be more than 300 thousand rubles must fulfill the mandatory requirement of the law. They undertake to make a payment no later than April 2016, the amount of which will be equal to one percent of the revenue received in excess of the established maximum. But in this case, the contribution should not exceed the amount corresponding to eight minimum wages. The minimum payment amount is calculated according to the income received. In this case, the maximum cannot exceed the amount of 148,886.40 rubles, calculated taking into account the interest rate, term, amount and number of minimum wages. Such amendments to Federal legislation came into force on January 1 of this year.
The total amount of income that is used to calculate additional payments directly depends on the taxation system applicable to an individual entrepreneur. When a citizen combines several such tax regimes, he should plus all income received from all types of activities performed.
Having figured out whether the accounts of individual entrepreneurs are insured and how this procedure is carried out, the citizen will be informed and will comply with all legal requirements in this matter.
Simplified taxation system
This mode is attractive for entrepreneurs, but before choosing it, it is worth finding out what taxes individual entrepreneurs pay using the simplified tax system. This system has different types, which are selected individually. The interest rate on taxes will be 6 or 15%, which will replace 13% for personal income tax. This means that there is no need to pay personal income tax. At the same time, contributions to extra-budgetary funds, which are calculated for the entrepreneur’s employees, will be small. But, before you find out what taxes individual entrepreneurs pay using the simplified tax system, it’s worth figuring out whether this system is available. It is worth noting that the simplified tax system is prohibited from being used in the following cases:
- when carrying out the extraction and sale of rare minerals;
- in the production of excisable products;
- if the activity involves gambling;
- there are more than 100 workers;
- The transition to the unified agricultural tax system was carried out.
An individual entrepreneur under a simplified taxation regime must pay 6 or 15% of income, regardless of expenses. There is also an option to pay from 5 to 15% minus expenses. The specific rate is determined by the constituent entities of the Russian Federation.
Single tax on imputed income for individual entrepreneurs
Many beginning entrepreneurs are interested in the question: “Having switched to UTII, what taxes does the individual entrepreneur pay?” This tax can be calculated using the following formula:
- UTII = Basic profitability x Physical indicator x K 1 x K 2 x 15%.
This formula assumes calculations for one month.
Basic profitability is determined by the type of business activity and is established by higher authorities. In this case, the physical indicator is indicated individually. The K1 indicator is a deflator coefficient, amounting to 1.798 in 2015. K 2 is an adjustment factor that depends on the type of activity. In this case, how much taxes an individual entrepreneur pays depends on the indicators established by the state.
Patent based system
The patent taxation system is acceptable for use for 47 types of business activities. Every individual entrepreneur should know what taxes need to be paid using this regime. The entrepreneur will be exempt from paying property tax and personal income tax. With its use, the simplified tax system and UTII regime are completely replaced. VAT will only be charged if import transactions are carried out or while acting as a tax agent.
This regime is attractive for individual entrepreneurs, as it implies the purchase of a patent and the absence of the need to pay fees, which depends on the type of activity.
Unified agricultural tax for individual entrepreneurs
Many entrepreneurs who have started agricultural activities are interested in the question of what percentage of taxes an individual entrepreneur pays on the Unified Agricultural Tax. This regime excludes the payment of property tax and income tax. Moreover, the object of taxation in this case will be income reduced by expenses. It can only be used when carrying out agricultural activities and their types.
Having found out what taxes individual entrepreneurs pay for each taxation system, you can choose the appropriate regime and use it. In this case, it is worth adhering to the legislative norms and rules for the transition to each of the modes.
