What tax system can IP use: USN, ESKHN, patent, OSNO

Today we are with you to find out what kind of taxation system the IP can use. Moreover, it is best to understand what kind of development is most suitable for entrepreneurs to conduct their own business. In general, the business issue is closely related to taxes. Depending on your activity, this or that layout will be beneficial. But in practice it turns out that one of the systems is used more often. Why? Which one? About all this further. Do not think that it's so easy to decide the choice. And the transition from one system to another, in the same way as the registration of an individual as an entrepreneur, requires certain conditions and manipulations. They also need to find out about them. Maybe you can not choose some taxation system for yourself!

Difficult choice

In general, the issue of taxes in Russia is extremely thin. He plays a huge role for any activity. And if you decide to start your own business, you need to think carefully about what kind of taxation system the IP can use. There is a wide range of possible options. Before you deal with the registration of business activities, you should determine specifically with the issue of taxes. It is possible and after, but if you worry about this in advance, then you will be spared most of the problems in the future.

By the way, from year to year in Russia for the IP tax system suffer changes, and are supplemented by some special options. So, for example, more recently, patents have been introduced. This is a new system, which is already in great demand in some situations. More on it a little later. In any case, know - the choice of the system of paying taxes remains for you. It is not so simple as it seems. Weigh all the pros and cons of each system, only then submit documents for the PI (registration).

Options

As already mentioned, there are many options for the development of events. Do you think what kind of tax system can IP use? To be honest, this is a difficult question. If you do not go into details and subtleties of the question, then you can answer simply and without any problems - any.

In other words, an individual entrepreneur has the full right to freedom of choice of a taxation system when opening a company. Or at any time after the registration of the relevant documents. There are restrictions, but they are not so significant in practice. Especially when you consider that now many entrepreneurs are registered as entrepreneurs.

So what tax system can IP use? Recently, the list of possible options has increased. And now in Russia you can choose one of the following systems:

• General (OCO);
• Simplified (USN, "simplified");
• Patent;
• A single tax on imputed income (UTII, "vmenenka");
• A single agricultural tax (called ESKH).

As already mentioned, each layout has its advantages and disadvantages. Some options are used in practice most often. But on what it is possible to stop? What features have listed types of taxation systems for IP? In which cases is it better to open your business on this or that scheme? What is required for this?

Common system

Let's start with the most obvious and widespread version of the development of events. The thing is that the general taxation system for an individual entrepreneur is the main direction that meets in practice. As a rule, if you do not specify any particular system when starting a business, then you will "by default" make all calculations with the state by using the FUND. In principle, the option is good for most activities. Do not need to delve into the subtleties of design, as well as in the direction of your work. The general system, in fact, has no limitations. That is, any entrepreneur is able to open his own business and it is through this scheme that he works all the time.

What are the pros and cons here? If you are pondering what kind of taxation system the PI can use, and then decided to take on a common one, many factors need to be addressed. Among the advantages is the absence of a headache in collecting the necessary documents when opening a business, and there are no restrictions on the type of activity. This pleases many.

Taxes are also allocated here. Usually for individual entrepreneurs it is not set too much, and fixed - 13% of income. For organizations, the "bar" is set at 20% of your earnings.

Disadvantages of OSHO

Not everyone benefits from this option. If you have property, then taxes for it will also have to be paid. Yes, and there is a so-called VAT - payment, which you must produce from the sold goods and services. At the moment, the "bar" is set at 18%. That is, costs for FLEG are more than enough. Sometimes even loss, not profit.

In addition, for reporting, you must constantly maintain a special accounting book. Individual entrepreneurs who work on the basis of an AOE and do not present the relevant document on time will have huge problems. So, to take into account this feature is also necessary, if you decided to find out what taxation system the IP can use, and also what option will be beneficial to you.

By the way, VAT is usually the deciding factor. Usually, it is used for retail and wholesale trade, in other cases one should look at special forms of taxation. They will do you more good. Remember - if you do not specify any special mode for registration, then "by default" you will have an OSD.

Vymenka

The next rather advantageous option is the application of the so-called "vmenenka". In practice, recently it is quite rare, but it does. This is a special taxation for IP. The types of activities that can be conducted under this scheme are prescribed in the Tax Code of the Russian Federation. Hence, this kind of calculation is not available to everyone. Thus, every year you should be interested in what kind of activity involves the opening of an IP with UTII.

The advantages of this option are visible to the naked eye. "Vmenenko" directly depends on your business and its components. The maximum percentage of profits is set at 15%. Here a lot depends on the scale of your business. Not suitable for individual entrepreneurs who "hold" a huge business.

In 2016, the conditions were adopted, according to which the UTII payments can be regulated at the regional level. So, some activity requires only 7,5% of profit, and some almost 2 times more - 15%.

Disadvantages and limitations

True, there are some negative points in UTII. As already mentioned, the ability to work under this scheme is not for everyone. This means that you will have to constantly look at your activities to be included in the relevant list in the Tax Code. And just in case, hold a "spare option" of action.

In addition, if you are doing business in shares, then "vmenenka" can not be used if you have less than 25% of the "case." It is these restrictions that are in effect at the moment.

What system of taxation can IP use? UTII is not suitable for those who are opening a major business. Businesses with more than 100 employees are not eligible for this option. Otherwise, you can try to work with this system.

By the way, a small plus, which was forgotten - you can not use the cash register in the calculations. But I still have to keep some kind of reporting. The taxpayer here has the right to choose the option himself. Usually they simply store payment and checks, sometimes they keep a ledger.

Patents

Recently, patent taxation for IP has been introduced. It was it that attracted many citizens to open their own business. Just do not think that this option is ideal. He, like all other layouts, has its pros and cons.

For example, among the main advantages is a complete exemption from tax payments. It is enough to buy a patent - and you can work in a certain sphere without any monetary penalties. All that is required in this scenario is the maintenance of a special accounting book, which you will need in the future.

That is, patents are the actual purchase of a business for one or another direction for a certain period. Very good this system for beginners - the minimum period of validity of the document is 1 month. You can try yourself in this or that business, and then extend the patent or do not conduct any more business. From cash machines entrepreneurs in this scenario are released. Work on the principle of "bought and forgotten."

Not for all

True, the disadvantages of this scenario is also enough. First, it should immediately be noted that the activity is subject to restrictions. This means that not everyone has the right to buy patents and work on them. Exact lists are prescribed in the Tax Code, and sometimes in some regions there are limitations. They need to be known from year to year in the tax authorities.

Also, the patents of an organization with more than 15 people can not be applied. And while your income per year should not exceed 60 million. Otherwise, the patent will simply not be valid.

Another drawback is the cost of the document. It is established in each region with respect to specific types of activities separately. This is good, and not very good. But most often this feature is not spoken in the best light.

ECCH

The next option, which can be - is ECCN. This tax is not very common among entrepreneurs. So, it is not worth much to focus on it. The thing is that this option is chosen only when it comes to the production and sale of agricultural products.

In this case, you will have to pay the difference in the form of "income-expenses". More precisely, 6% of the amount received. In principle, taking into account the narrow focus of the system, it can be applied. Especially if it matches your activities.

But keep in mind - you can not use this right if the number of the organization (number of subordinates) exceeds 300 people. In this scenario, ECN does not take place. So, in practice, this option is practically not considered.

Simplified

OSSO and USN are the two types of taxation that are most often encountered in real life. If we have already dealt with the common system, then there is still no simplified one. In fact, this kind of distribution is in great demand at the moment for entrepreneurs.

Why? The thing is that it's very easy and simple to work with the "simplified" system. You are exempt from cash accounting, but generally fix somehow your income should. Usually enough account book. At the same time, such entrepreneurs should pay only one tax - for their income. Reporting is annual, payment is usually made by April 30.

The VAT for STS is not charged. This is a huge advantage that pleases many. In addition, the amount of ordinary tax is fixed. It is currently installed at 6% or 15%. That is, in fact, once a year with "simplified" you should give only 6-15% of your profits. And, of course, make all fixed payments to the Pension Fund (no one is released from them). So, this arrangement pleases many. As mentioned, there is no VAT for the simplified tax system. And all the other "expenses" too.

Of the shortcomings can be identified only the restrictions on the activities and features of the system with high profits. Not everyone has the right to use USN - you can find out the exact list in your region. Also pay attention - if you have a profit in the year of more than 300 thousand rubles, then additionally as a tax you have to pay 1% of the earned amount. Insignificant drawback, if you take into account all the advantages that "simplified" gives. Taxation IP (USN), when a person is engaged in private business is the best choice!

How to draw up

Well, the last thing you need to know now is the rules for the registration of a natural person as an entrepreneur. And what is needed to use special taxation regimes. It has already been said that in some cases nothing will be required from you. In order to open an IP, present to the tax service:

• INN;
• Passport (with copies);
• Application for the opening of the FE;
• Application of the established model for the use of a special taxation system (2 copies);
• Receipt for payment of state duty (800 rubles for 2016).

In principle, that's all. The documents for the IP are ready, you can file them and receive a certificate of registration. Note that if you do not specify any special taxation system, the general tax will be chosen. "Simplified" must be selected within 30 days from the date of registration (in order to apply this system in the current year), or by December 31 it is necessary to apply for use in the next year. UTII is issued within 5 days after the commencement of your activities, the same rule applies to other systems. There is nothing difficult in this. It is better to immediately choose the reporting option before the state.

Now it is clear what kind of taxation system the IP can use. In general, if you work alone (or a small group), and you are not interested in paying VAT, it is advisable to choose USN. This is the best option, which relieves the taxpayer of unnecessary problems and paper red tape.