Details for paying the simplified tax system for 2018-2019 - what you should pay attention to Special attention when filling out a payment form, do they differ for organizations and individual entrepreneurs, what changes have been made in Lately, - you will find answers to these and some other questions in our article.

Payments under the simplified tax system made in 2018-2019

In 2019, payers of the simplified tax system must make the following payments for this tax:

• the final payment for 2018, calculated according to the declaration, taking into account advance payments made during this year;
• 3 quarterly advance payments for 2019.

What are the details for paying the simplified tax system for 2018 and 2019? Are there any differences between them and how do these details depend on the category of the payer and the object of taxation? Let's watch.

There are no fundamental differences from the details of previous years in the details for paying the simplified tax system for 2018 and in similar data for payment documents issued for 2019. That is, the details for paying the simplified tax system for 2018 and 2019 are the same. They still do not depend on the category of payer (legal entity or individual entrepreneur) and differ depending on the object of taxation (income or income minus expenses). The main difference is in the BCC. For the income simplification it is one, and for the income-expense simplification it is different. Well, in the basis of the payment, everyone will indicate their taxable object.

Just in case, let us remind you that since 2017, a separate BCC for the minimum tax paid under income-expenditure simplification has been abolished. Now this BCC coincides with the one that needs to be indicated for the calculated in as usual tax according to the simplified tax system “income minus expenses”.

Regarding all other data, when issuing a payment order for payment of the simplified tax system for 2018-2019 (for non-cash transfers) or a receipt for payment of the simplified tax system (for individual entrepreneurs) for 2018-2019 (for paying tax in cash through a bank), the taxpayer will indicate the same data that were given in these documents in the previous year. Let's look at how to fill out the fields of a payment order in 2019 for each of the simplified tax system objects.

Find out about the main fields of a payment order.

Details for paying tax on the “income” object in 2018-2019

• In field 101 “Taxpayer status” indicate 09 - the value for individual entrepreneurs or 01 - for companies.
• In field 18 “Type of operation” enter 01.
• In field 21 “Payment order” indicate 5.
• In field 22 “Code”, select 0 (when paying tax or advance payment) or the code specified in the Federal Tax Service’s requirement.
• In field 24 “Purpose of payment” write: “Advance payment” or “ Payment of the simplified tax system for the object "income"".
• In field 104 “KBK” enter 182 1 05 01011 01 1000 110.
• In field 105 “OKTMO” the code is indicated in accordance with the territorial affiliation of the individual entrepreneur or company.
• In field 106 “Basis of payment”, select depending on specific situation: TP (current payments), TP (payment based on the requirements of the Federal Tax Service) or ZD (payment of debt).
• In field 107 “Tax period” indicate the corresponding period for which payment is made: GD.00.2018, KV.01.2019, KV.02.2019, KV.03.2019. The next years will be similar.
• In field 108 “Document number” enter 0 for payment of tax and advances. In case of payment based on penalties from the Federal Tax Service, the tax authorities’ request number.
• In field 109 “Document date” enter 0 (when paying an advance); when paying tax - the date of signing the declaration submitted to the Federal Tax Service. When paying on demand, the tax office will indicate the date of the demand.

Read about the rules for maintaining a register necessary for calculating tax under the simplified tax system. .

Payment details for the object “income minus expenses” in 2018-2019

• In field 101 put 09 for individual entrepreneurs or 01 for companies.
• In field 18 indicate 01.
• In field 21 - 5.
• In field 22 - 0 or the code required by the tax office.
• In field 24 they write: “Payment of advance payment” or “Payment of tax according to the simplified tax system for the object “income reduced by the amount of expenses”.”
• In field 104 enter KBK 182 1 05 01021 01 1000 110.
• In field 105 the code is indicated in accordance with the place of registration of the individual entrepreneur or company.
• In field 106 - either TP, or TR, or ZD.
• In field 107 - GD.00.2018, KV.01.2019, KV.02.2019, KV.03.2019. The next years will be similar.
• In field 108 enter 0 or the Federal Tax Service requirement number.
• In field 109 enter 0 for advances, and for tax payment - the date of signing the declaration submitted to the Federal Tax Service. In case of payment at the request of the Federal Tax Service, the date of the request is indicated.

A sample of filling out a payment order can be downloaded.

And as we said above, since 2017, with the above BCC (182 1 05 01021 01 1000 110), a payment document has been issued for payment of the minimum tax, calculated as 1% of income, if the tax calculated from the difference between income and expenses turns out to be less than this value.

To find out whether a loss is possible with income and expense simplification and how to take it into account for tax purposes, read the article .

Results

Each “simplified” subject to the conditions established by Ch. 26.2 of the Tax Code of the Russian Federation, is obliged to calculate the amount of tax according to the simplified tax system, having previously chosen the optimal object of taxation for oneself: “income” or “income reduced by the amount of expenses”. Taking into account the assigned to the “simplified” tax object When filling out a payment order for tax or advance payment under the simplified tax system, he should correctly fill out the “KBK” and “Payment Purpose” fields. And of course, don’t forget to check in your tax authority its current details: bank name, BIC, current and correspondent accounts.

Individual entrepreneurs under a simplified taxation regime pay tax on profits (depending on the chosen object of taxation) and insurance contributions.

 

What taxes and contributions will the “simplified” entrepreneur have to pay to the Federal Tax Service and off-budget funds what deadlines are important not to miss in order to receive maximum benefit for yourself and your enterprise, working both as a “one person” and with hired employees - this will be discussed in this article.

Individual entrepreneur on the simplified tax system without hired personnel

Let's start with the businessman's fixed insurance premiums for himself. Throughout the year, he is obliged to pay the established amount to extra-budgetary funds. federal legislation the amount of social contributions. Its size remains unchanged throughout the tax period, and in 2015 amounted to 22,261.38 rubles, including in the Pension Fund - 18,610.8 rubles, in the Social Insurance Fund - 3,650.58 rubles. Legislators do not limit the time frame for payment, contributions to in full must be paid by the end of the year. This rule must be strictly followed, since non-payment or partial payment will result in penalties and possible penalties.

Social contributions in the amount of 22,261.38 rubles. are paid if the company’s income for the year does not exceed 300 thousand rubles. The entire amount of income received above this level is subject to an additional 1% tax and is transferred until April 1. No reporting is provided for fixed contributions.

At the end of the year, a tax is paid, which is calculated based on income and expenses for the entire year, since it is calculated on an accrual basis. Tax Code the procedure for its payment at the end of each reporting period by advance transfers has been established.

Since there are two taxation systems for individual entrepreneurs on the simplified tax system - “6% of income” and “5-15% of the difference between income and expenses”, the calculation of advances and taxes is carried out in accordance with the formulas contained in the names:

6% * D - for the 1st quarter and 6% * D - A - for all subsequent reporting periods, where D - income received, A - advances paid;

5-15% * (D-R) - for the 1st quarter and 5-15% * (D-R) - A, where R - costs for the quarter.

So, an individual entrepreneur without staff pays:

• insurance premiums for yourself during the year, and with income over 300 thousand rubles. - additionally calculated amount until April 30;
• during calendar year quarterly transfers advance payments for taxes:
  • for the 1st quarter until April 25;
  • half a year before July 25;
  • 9 months before October 25th.

Tax under the simplified tax system for the year is calculated taking into account all advances paid and is transferred until April 30 of the following year.

It is possible to reduce the amount of the advance payment by the full amount of social contributions. The main condition for the application of such a benefit is the transfer of contributions in the reporting period for which the tax is calculated. When the entrepreneur pays the full amount of deductions at the beginning of the year, quarterly tax payment reduce a quarter of the amount of contributions - 5,565.34 rubles.

Individual entrepreneur on the simplified tax system with employees

Social contributions for individual entrepreneurs with staff or employees temporarily collaborating with the entrepreneur are calculated as follows: the entrepreneur pays for himself fixed contributions, and from the salaries of staff and those hired under contract agreements, transfers contributions to the funds monthly until the 15th day of the next month. Individual entrepreneur using the simplified tax system has the right to reduce advance payments tax payments on the amount of insurance premiums from employees’ salaries and fixed ones for themselves, paid in reporting period, but not more than half of the tax amount.

Tax calculation does not depend on the presence or absence of employees and is carried out according to the same formulas used by individual entrepreneurs without staff.

So, what taxes does an individual entrepreneur pay under the simplified tax system with hired personnel:

• monthly until the 15th, social contributions from staff salaries and fixed contributions for yourself throughout the year;
• Advance payments are transferred in installments no later than the deadlines established by the Tax Code of the Russian Federation. The tax calculation is presented in the declaration, which is submitted before April 30.

To confirm the amounts accrued and paid to the funds from employee salaries, the entrepreneur provides quarterly reporting:

• to the Pension Fund of Russia - report RSV-1;
• in the FSS - report 4-FSS.

In addition, the individual entrepreneur acts as a tax agent and monthly transfers personal income tax from their salary, reporting at the end of the year and providing information about personalized accounting and 2-personal income tax to the Federal Tax Service.

Every entrepreneur wants to get rid of the paperwork, pushing into the far corner thick folders with reports, declarations and other attributes with which tax accounting is associated. And it is possible. USN, or, as it is popularly called, “simplified”, reduces to the maximum tax burden and allows you to save on fees. But this mode also has nuances, without knowing which you can end up costing a lot of money. Therefore, we will consider simplified taxation for individual entrepreneurs in detail, paying special attention to taxes for 2019.

What is simplified tax for individual entrepreneurs?

Special simplified tax system mode aimed at developing small businesses. The single tax on it is paid once, when the tax period (year) comes to an end. A declaration is submitted at the same time.

The regime has three reporting periods:

1. Quarter;
2. Half year;
3. A third of the year (9 months).

There is no need to report on them, just enter advance payment, calculated by the businessman himself. That is, the simplified tax system really simplifies maintenance tax accounting, saving individual entrepreneurs from fussing with papers and communicating with employees tax inspectorates. But this is not all the advantages.

Taxation of individual entrepreneurs on the simplified tax system with and without employees in 2019 replaces as many as 3 taxes:

1. For personal income faces;
2. For property, although with a number of exceptions;
3. For added value, also with a number of exceptions.

The simplified tax rate is also encouraging. If a businessman decides to tax his income - 6%, but if expenses are chosen as the base - 15%. And from these small amounts you can still subtract the amount of insurance premiums. It’s not for nothing that the simplified tax system stands for so attractively – a simplified taxation system. This decoding is 100% justified.

There are just a few shortcomings of the system:

• The simplified tax system is flexible, but still fragile. It is very easy to lose the right to be taxed under it. For example, if annual income unexpectedly exceeds 150 million.
• All monetary transactions must be done through the cash register.
• Not all expenses are eligible for tax reduction; you need to adhere to a special list.
• The same applies to property and social payments, the amount of duty cannot be reduced at their expense.

Changes 2019

In 2019 tax law has undergone a lot of changes regarding the simplified tax system. Therefore, let’s look at what the simplified taxation system (STS) is for individual entrepreneurs in 2019. More precisely, what innovations will a businessman engaged in entrepreneurship have to face:

• Limits have been increased. Now an individual entrepreneur can get rich without fear of losing the right to the simplified tax system. Eg, new limit income is 120 million rubles compared to the previous hundred. And when switching to the mode, profit for 9 months. may reach 112 million.
• The minimum wage remained the same - 7.5 thousand. But only until July, from the first of which this figure will rise to 7.8 thousand rubles, which will also make doing business easier.
• Penalties equal to the maximum payment for filing debts are no longer imposed.
• Instead of regular cash registers you will have to use online options. Through them, information about sales will go directly to the tax office, which should facilitate tax accounting.
• Introduced new KBK for contributions, codes for deductions for children have also changed.
• The legislators decided to simplify one more point - the founder is not personally obligated to pay taxes; other persons can do this. For example, someone from the company's management.

Transition to simplified

No matter how attractive the simplified tax may be, the category of individual entrepreneur taxpayer on the simplified tax system is not available to everyone. The legislation imposes a number of requirements on individual entrepreneurs, and if you do not meet them, you will not be able to fall into this category.

Who can switch to the simplified tax system and who can’t:

Types of activities for the simplified tax system

The types of activities falling under the simplified tax system in 2019 for individual entrepreneurs are listed in the Tax Code of Russia. There are exceptions among them, so let's consider those that prohibited under the simplified tax system:

• Banks and even microfinance institutions;
• Private Pension Funds;
• Insurance companies;
• Investment funds;
• Pawnshops;
• Miners and sellers of rare minerals;
• Organizers of gambling;
• Manufacturers of excise goods;
• Private notaries, lawyers;
• Budgetary, government institutions;
• Persons who signed an agreement on the division of goods/products;
• And registered outside of Russia.

In other areas of activity, an individual entrepreneur can be included in the list of taxpayers under simplified taxation.

When to switch to simplified tax system

The transition to simplification is possible only with the onset of a new tax period , therefore the application should be submitted between October 1 and the end of December. But even here there is an exception - if an individual entrepreneur is just opening, an application for the simplified tax system is allowed to be submitted along with the rest of the papers for registering business activities.

Entrepreneurs who left the simplified system, no matter for what reason, cannot return to it earlier than 12 months after leaving.

2 types of simplified tax system – 6 and 15 percent

When switching to a simplified tax system, an individual entrepreneur will have to choose the regime under which his business will be taxed. Total modes 2:

• Income– only the company’s profits are taxed at a rate of 6%. The latter can be reduced to 1% by decision of regional authorities. But only for certain areas of activity. Thus, the healthcare sector in Voronezh is taxed at a rate of 4%.
• Income-expenses– when calculating the tax, the expenses of the enterprise are taken into account. Rate – 15%. It can also be reduced to 5% by local authorities. Thus, a simplified taxation system of 6 percent for individual entrepreneurs (income-expenses) in 2019 is available in Kirov for residents of park areas. And at 10% for individual entrepreneurs employed scientific research in Moscow.

This is the flexibility of the regime; everyone can take as the basis for taxation the parameter that is beneficial to them.

If expenses reach 60% and income is only 40%, the most relevant regime would be simplified tax system income-expenses.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2019?

The list of fees payable on the simplified basis depends on the availability of employees. When they are not there, the entrepreneur pays exclusively for himself. If there is, then for them too. The procedure for deducting fees from tax is also different.

Contributions for individual entrepreneurs 6%: no employees

How much taxes should an individual entrepreneur pay under a simplified taxation system (simplified) without employees in 2019? Only 2 – contributions for yourself:

1. Fixed. IN Pension Fund– 19356.48 rub. and to the Compulsory Medical Insurance Fund – 3796.85 rubles. These mandatory values ​​are not always stable, since they depend on the minimum wage, which changes from year to year.
2. With excess income. The entrepreneur must pay this fee only if the individual entrepreneur’s income on the simplified tax system of 6 percent exceeds 300 thousand. The amount of the fee is 1% of the difference between 300 thousand and income.

That is, the total income tax for individual entrepreneurs under the simplified tax system of 6% in 2019 without employees is 23,153.33 rubles plus 1% of the excess, if any.

Tax deductions for individual entrepreneurs using the simplified tax system without employees in 2019 can be made for the full amount of contributions. But it should be borne in mind that only those for which payment took place in the same period for which the tax is paid. 1% of the excess can also be deducted from the payment.

Example: IP Sidorov paid 100,000 contributions in the quarter along with 1% for excess income. The tax amounted to 300,000. Let's calculate the payment amount:

300000 – 100000 = 200000

Based on the calculations, the difference between the initial tax and the one calculated taking into account contributions is obvious. But you should remember: You can deduct only those fees that were paid in the taxable period. Therefore, it is better to deposit them quarterly.

Contributions for individual entrepreneurs 6% with employees

If the company employs employees, then the entrepreneur must pay contributions both for himself and for them. Fees for yourself are paid in the same way as in the previous version. But for employees you will have to pay completely different fees:

• If they work employment contract– 30% of deductions in their favor. These include salaries, rewards, and bonuses.
• According to the civil law act - 2.9% also of all funds accrued to it.

An entrepreneur has the right to reduce tax at the expense of paid contributions. Moreover, both for yourself and for the employees. True, there is a limitation - no more than 50% of the initial amount.

What taxes does an individual entrepreneur pay 15%

Taxation for individual entrepreneurs with the simplified tax system, income minus expenses in 2019, consists of the same fees as for the previously considered object. But it provides for the deduction of all contributions from tax without restrictions. That is, up to 100%. And the fees are not just taken away, but entered into the company’s expense column.

There are a few more nuances for the simplified tax system of 15 percent in 2019 for individual entrepreneurs:

• If expenses exceed income, then this loss can be taken into account in the new year by reducing the tax on it. Is it true maximum size such deduction should be less than 30%.
• If a company operates in debt (expenses exceed income), some portion of the tax will still have to be paid. The minimum transfer amount is 1% of profit.
• Calculate minimum payment needed constantly. If it is higher than the usual formula (Income - Ras.) x 15%, that is what should be paid. And the difference between standard and minimum payments should be taken into account in the enterprise expenses column in the next period.

USN income minus expenses in 2019: what is included in expenses (list for individual entrepreneurs)

Income and expenses are a relevant object of taxation for costly types of business. However, not for everyone, since not all the expenses of an individual entrepreneur can be deducted from the duty on a simplified basis. Plus, you need to constantly keep track of all the funds spent, which takes both time and effort.

What costs can be written off:

• for the purchase of fixed assets;
• for the production of fixed assets;
• for installation of fixed assets;
• to purchase exclusive rights;
• for the purchase of intangible assets;
• for the purchase of know-how.

Costs that can be written off:

• obtaining patents;
• repair of objects and facilities – own and rented;
• rent and other related costs;
• material costs;
• salary;
• all types of insurance costs.

The full list of expenses under the simplification regime can be found in the Tax Code in Art. 346.16.

When should an individual entrepreneur pay taxes under the simplified tax system in 2019?

The deadlines for paying taxes for individual entrepreneurs using the simplified tax system without employees in 2019 are presented in the table:

If the individual entrepreneur hired employees, one more date is added to these dates - 15th of every month. Employee contributions must be paid by this date.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system (USN) in 2019

To pay the simplified tax system correctly and save a lot sum of money, it is not necessary to have great mathematical knowledge. Let's take a step-by-step look at how individual entrepreneurs pay their taxes using the simplified procedure in 2019.

Tax calculation: individual entrepreneur 6% with employees

IP "Konovalov" produces soft toys. The workshop employs 5 people, and the object chosen by Konovalov is income. The rate in his region is standard - six percent.

For the quarter, the profitability amounted to 90 thousand. And he made contributions for himself and colleagues in the amount of 30 thousand. And for six months of work - 550 thousand. He also made contributions in the amount of 30 thousand + separately 1% for income above the norm, equal to: (550 - 300) x 1% = 2.5 thousand. Let’s calculate the required simplified taxation system payments, which must be paid for these 2 periods:

1. Fee for the first period: 90000 x 6% = 5400. Minus fees: 5400 – 30000 = -24600 . But according to the law, the deduction for individual entrepreneurs with employees cannot exceed 50% of the tax, so we take half of the initially calculated amount for payment: 5400/2 = 2700 rub.
2. Fee for half a year: 550000 x 6% = 33000. Minus fees: 33000 – (30000 + 30000 + 5000) = -32000 . This is again less than half, which means that the following will be paid: 33000/2 = 16500 . If the first amount were more than half of the primary tax or equal to it, it would be this figure that would have to be paid, and not half.

Tax calculation: individual entrepreneur 6% without employees

IP "Sugar Pretzel" opened a small point for the production of confectionery products. He decided to work alone, without hiring hired workers, according to the simplified tax system of 6%. Income capital for the first 3 months amounted to 56,000, and calculations in insurance funds– 23154. Percentage for excess = (560000 – 300000) x 1% = 2600 RUR.

Advance payment = 560000 x 6% = 33000. And minus the costs of insurance needs and 1% = 33000 – 23154 – 2600 = 7246 rub.

How to calculate individual entrepreneur tax 15%

Example No. 1

IP "Dvoretsky" is focused on the sale of building materials to individuals. He performs all sales activities himself. Regime – income-expenses at fifteen percent. For the year, the business made a profit of 950,000 rubles, contributions for itself amounted to 30,000 plus 1% of the excess, which is equal to (950000 – 300000) x1% = 5000. In the enterprise expenses column the amount is 5000.

350000 x 15% = 52500. Minus company expenses: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be included in expenses, so he took them away as well: 47500 – 30000 – 5000 = 12500 .

Thanks to his knowledge, the businessman managed to reduce the duty by no less than 4 times. If he hired a couple of sellers, then he would also deduct the fees for them from the simplified tax system.

Example No. 2

Individual Entrepreneur "Charodey" is engaged in finishing of premises at a simplified rate of 15%. He received 200,000 rubles. arrived. Expenses including costs and contributions amounted to 199,000.

Tax = 200000 – 199000 = 1000 rub., but minimal = 200000 x 1% = 2000. This means that the businessman must pay not 1, but 2 thousand rubles.

Accounting and reporting

There are many obvious advantages in this mode, but it does not free the businessman from maintaining accounting documents and submitting reports. Although the declaration is submitted once, there are other types of reports that must be submitted to deadlines. There are penalties for delay, most of which depend on the tax. And this is a lot of money.

The table shows all the deadlines when you need to submit reports to the simplified tax system:

In addition to reporting, entrepreneurs are not exempt from accounting. True, it is simplified to the limit, the only book that needs to be filled out is KUDIR. It is necessary to conduct it. And it’s better not to be lazy, since the tax inspectorate may require you to present it at the end of any tax period.

Now you know how individual entrepreneurs can pay taxes using the simplified tax system (USNO) and keep tax records in 2019. From the description it is clear that accounting for individual entrepreneurs with employees is not so simple and requires more care when paying fees and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is submitted to the Federal Tax Service and KUDIR.

The text below describes what taxes an individual entrepreneur pays under the simplified tax system. The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally for fear of exorbitant tax fees. In fact, in tax list there is nothing to worry about and fees for businessmen in the country are very reasonable.

IN Russian Federation businessmen who have registered an individual entrepreneur carry out labor activity, applying tax regimes regulated by the code tax laws countries. Based on the requirements of the taxation system, the individual entrepreneur transfers funds to the state treasury; in addition, there are mandatory fees that do not depend on the tax regime.

Today there are several in the country tax systems, the traditional one - OCHO - is considered the most complex and burdensome, three more are considered lightweight - the unified one (also called UNDV or “imputation”), the agricultural tax (ECXH) and the PSN - patent system. The most desirable and simplest is the simplified tax system - a simplified regime that allows you to save on taxes and conduct business more efficiently.

What is good about the simplified tax system?

This is special tax regime, designed to make life easier for small and medium-sized businessmen, simplify tax and Accounting and allow reducing the burden of payments to the state treasury. In the “simplified” version, the object of taxation can only be income or income minus expenses. This system is considered voluntary, that is, an entrepreneur can independently decide to work on the simplified tax system. To do this when registering an individual entrepreneur, you must submit an application to the tax service in which the entrepreneur expresses a desire to work on a “simplified” basis. You can switch to this mode already in the process of work. The legislation allows such a transition once a year, from January 1. But there are also legislative established restrictions. Firms that do not have the right to operate on the simplified tax system are:

1. Which employs more than one hundred employees.
2. Having an income of more than 58 million 805 thousand rubles.
3. Fixed assets of which exceed 150 million rubles.
4. Third-party companies in which have more than 25% share.

The big advantage of the “simplified tax” is the differentiated tax rate, that is, the decision on its value is made by municipalities. A rate of fifteen percent is considered standard for the financial base “income minus expenses” and six for income alone.

Firms operating on the simplified tax system are exempt from such types of tax deductions as:

• profitable collection;
• VAT for companies that do not export;
• Personal income tax for private entrepreneurs;
• property tax (excluding objects for which the financial base is determined by cadastral value).

Tax fees for “simplified”

Every individual entrepreneur, regardless of the taxation system (including the simplified tax system), pays in mandatory: customs duties, taxes on transport, land, property, mineral extraction, water and biological resources and so on. Let's look at what fees are required for entrepreneurs on the simplified tax system.

Businessmen are required to make quarterly advances (preliminary payments), which must be transferred to the state treasury for the first quarter, half a year, nine months and a year. The set of tax laws of Russia states that under the “simplified” tax system, the tax is paid no later than the 25th day of the month, more precisely, in April, July and October.

For “simplification” it is installed single tax, which is paid depending on the financial base chosen by the individual entrepreneur. It has already been mentioned that these could be:

• Income only

They are subject to a rate of 1% to 6%, depending on the decision of the municipal authorities (unless otherwise established in the region, the maximum rate). The tax calculated using this method can be reduced (by no more than half) for insurance premiums, sick leave, not reimbursed by the Social Insurance Fund and additional contributions for social insurance. If during the year the businessman did not conduct business and did not receive any income, report to tax service he is still obliged by providing a zero declaration.

• Income minus expenses

They are subject to a rate of 15% (regions can reduce it to 5%, for Crimean and Sevastopol individual entrepreneurs - up to 3%). Article No. 346 of the Tax Code of the Russian Federation specifies closed lists of expenses and income that are used to calculate the amount of tax. There is a minimum threshold for this type of tax. If the individual entrepreneur operates at a loss or the amount of tax at the rate of “income minus expenses” is less than one percent of income, the entrepreneur is obliged to pay exactly this minimum.

Moreover, if the individual entrepreneur has less than twenty-five employees, reports on income tax, papers for the Social Insurance Fund and the Pension Fund of the Russian Federation can be submitted in paper form, more employees oblige the businessman to do this in in electronic format. The tax office will accept the declaration under the simplified tax system on paper without any questions.

Video - Tax for “simplified” in 2017

Summarize

The simplified tax system or “simplified tax system” is truly the most comfortable tax regime in Russia, allowing entrepreneurs to pay tax quickly, simply, and most importantly, with little strain on the budget. Calculating it is just as easy, the main thing is to decide financial base and know exactly what cash receipts and expenses can be taken into account for tax purposes.

Hello, dear readers! In this article you will learn what taxes an individual entrepreneur pays on various systems taxation. The article will be useful for beginning entrepreneurs to understand that there is nothing wrong with running a business legally and taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others. service, try it to minimize risks and save time.

What taxes does an individual entrepreneur need to pay?

To determine what taxes an individual entrepreneur must pay to the budget and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

- transport and land taxes, (provided that you use vehicles or a plot of land in your business);

- insurance premiums.

Income tax is paid based on what kind of activity you conduct and what tax system you prefer. Let's look at the main options.

IP in general mode

If you stayed on general mode taxation and do not use the special regime, you must pay all the corresponding taxes. The general regime for individual entrepreneurs does not exclude the payment of some taxes as under simplified regimes, therefore, in the state budget you will have to list:

— Personal income tax (in the form of 13% on income received from business);

— VAT (at a rate of 18% or another rate in cases established in the Tax Code);

Plus, an individual entrepreneur must pay three more taxes depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

Individual Entrepreneur on Simplified Tax Code (USN)

A simplified individual entrepreneur must pay tax according to the simplified tax system at the appropriate rate depending on the tax base:

— 6% of the amount of income;

— 15% from the difference “income minus expenses.”

The simplified tax system gives an individual entrepreneur an exemption from personal income tax payment and VAT, but property tax, which is calculated from the cadastral value, must already be paid.

Individual entrepreneur on imputation (UTII) or patent

An imputed individual entrepreneur must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of revenue of the individual entrepreneur for a specific activity. It is calculated like this:

VP = Basic profitability x Physical indicator x K1 x K2

The values ​​of basic returns necessary for calculating tax amounts and the performance indicators accepted for calculation for specific activities falling under use of UTII, are given in the Tax Code. The amounts of basic income are indicated in rubles in a monthly amount. Special indicators are physical characteristics business individual entrepreneurs, depending on the type of activity. Among them can be used: area trading floor, number auto Vehicle, the number of seats or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

Coefficient K1 is the value of the deflator, established for a period of one year.

Coefficient K2 is an adjustment coefficient for basic profitability, set at the regional level depending on business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the patent amount. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The amount of possible annual income for each type of activity is established at the regional level in the form of approval by law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which the tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the simplified tax system or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under the simplified or general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then there is no need to pay tax.

With UTII and patent, the tax is calculated from the amount possible income Accordingly, you will have to pay these taxes even when the individual entrepreneur does not conduct his activities and has no income during this period.

Salary taxes and insurance contributions

Individual entrepreneur receives status tax agent, if it hires employees. In this case, he must transfer to personal income tax budget with their wages at the rate of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees according to the current approved rates.

If an individual entrepreneur works alone and has no employees, then he is obliged to pay insurance premiums for himself. These amounts are fixed by law. They are required to be paid and do not change depending on whether the individual entrepreneur conducts his business or not.

For 2017 the following amounts were recorded:

To pay insurance premiums for pension insurance 23,400 rubles per year;

To pay insurance premiums for health insurance 4,590 rubles per year.

These amounts apply to all individual entrepreneurs and are not recalculated depending on their annualized revenue. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

If the annual income of an individual entrepreneur exceeds the amount of 300 thousand rubles, then an additional amount of 1% of the excess amount must be paid to the Pension Fund.

Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.

By the end of the year, you must transfer insurance premiums for the relevant types of insurance: 23,400 rubles and 4,590 rubles. In addition, before the end of the first quarter of the year following the reporting one, an additional payment must be made to the Pension Fund:

(600 – 300) x 0.01 = 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will total 23,400 + 3,000 = 26,400 rubles. and 4,590 rub. - for health insurance.

In this case, there is a limit on the possible size pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your income for the year is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. The additional payment of 1% should be equal to:

(20,000 – 300) x 0.01% = 197 thousand rubles.

But you should not pay pension contributions more than RUB 187,200.

As a result, 23,400 rubles. you have already paid, so you additionally need to transfer by the end of the 1st quarter of next year to the Pension Fund:

187,200 – 23,400 = 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of individual entrepreneur tax on the simplified tax system 6% or UTII, subtracts:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for his employees, but not more than 50% of the initially calculated tax amount - if he hires employees.

If an individual entrepreneur uses the simplified tax system of 15% or OSNO, then he has the right to take insurance premiums into account as part of his expenses. Under the patent system, these contributions cannot reduce tax.

Pivot table

Tax	IP on OSNO	IP on the simplified tax system	Individual entrepreneur on UTII	IP on a patent
Personal income tax	Pays (Article 227 of the Tax Code of the Russian Federation)	Released (Article 346.11 of the Tax Code of the Russian Federation)	Released (Article 346.26 of the Tax Code of the Russian Federation)	Released (Article 346.43 of the Tax Code of the Russian Federation)
VAT	Pays in general procedure(Chapter 21 of the Tax Code of the Russian Federation)	VAT according to Art. 174.1 Tax Code of the Russian Federation;	Exempt, except for the following cases: - import of goods into the territory of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with VAT allocation.	Exempt, except for the following cases: - import of goods into the territory of the Russian Federation; VAT according to Art. 174.1 Tax Code of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with VAT allocation.
simplified tax system	Do not pay	Pays in accordance with the selected tax base (Chapter 26.2 of the Tax Code of the Russian Federation)	Do not pay	Do not pay
UTII	Do not pay	Do not pay	Pays according to basic return and physical indicators by type of activity (Chapter 26.3 of the Tax Code of the Russian Federation)	Do not pay
Patent	Do not pay	Do not pay	Do not pay	Pays in accordance with the amount of possible income (Chapter 26.5 of the Tax Code of the Russian Federation)
Property tax for individuals	Pays for property used in business activities	Exempt, except for tax payable on objects real estate, the tax base by which it is determined as their cadastral value(Article 346.11 of the Tax Code of the Russian Federation)	Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.26 of the Tax Code of the Russian Federation)	Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.43 of the Tax Code of the Russian Federation)

Tax	IP on simplified tax system, UTII, OSNO, PSN (Patent)
Transport tax	Pays if there are vehicles based on a notification from the tax authority
Land tax	Pays if there is a plot of land on the right of ownership or right permanent use. For 2014, he prepares a declaration on his own; from 2015, he pays tax based on a notification from the tax authority
Insurance premiums for yourself	Pays contributions for oneself in a fixed amount until December 31 of the current year
Personal income tax for employees	If there are employees, acts as a tax agent: withholds and transfers to the budget personal income tax amounts from employees' wages
Insurance premiums for employees	If there are hired workers, pays in tax contributions for each employee based on approved tariff rates

Conclusion

So you found out what taxes an individual entrepreneur pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report taxes for individual entrepreneurs, where to go, how to fill out, how much to pay, etc.